2019 (3) TMI 239

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..... involved is that whether the appellant are entitled for Cenvat Credit on various materials namely S.S. Corrugated Flexible House Pipes, Stoplik style, PTFE Gasket, Plastic Mould Articles, M.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 .....

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..... on of the submissions made by both the sides and perusal of the records, I find that the Revenue has proposed denial of credit on the ground that the goods are not covered under the 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 goo .....

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