2015 (10) TMI 2480

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..... treatment to accessory to the capital goods - cable tray procured by the appellant for holding the cable in their factory for manufacturing of cement - Held that:- The cable tray is an accessory which holds the cable and in case of a fault through the cable tray the damage portion of the cable can be found out and same can be repaired. Without this cable tray smooth functioning of the plant is not .....

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..... ge portion of the cable can be found out and same can be repaired. Without this cable tray smooth functioning of the plant is not possible. In these circumstances, I hold that these cable tray are used to hold the cable for power distribution system. 4. In these circumstances, the appellant is entitled to take Cenvat Credit on cable trays being an accessory to the capital goods. 5. Therefore, I .....

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