2019 (3) TMI 239

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..... that it is not falling under respective chapter heading specified under the capital goods, therefore, it is not capital goods but even if it does not fall under the respective chapter heading of capital goods but if the goods qualifies as an accessories then the Cenvat Credit is admissible irrespective it falls any chapter heading. However, the factual aspect of use of these items according to .....

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..... .S. Reactor Kemrok Perforated Trays, G.I. Bolts, and Nuts/Zubc/washers, Ball Zinc Plated (Nut), G.I. Nut Ball, Plain washers-zinc plated, etc. 2. Shri. S.J.Vyas, appearing on behalf of the appellant submits all these items were used as accessories for erection or support structure for the plant and machinery, therefore, these goods are qualified as accessories and falls under the definition of .....

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..... capital goods, however, the same are inputs which are excluded under the exclusion category in the definition of inputs. As per Ld. Counsel these are accessories of capital goods, therefore, it qualifies as capital goods and credit is admissible. Since, the department stand was that it is not falling under respective chapter heading specified under the capital goods, therefore, it is not capital g .....

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