Cenvat Credit eligible on Parts for efficient functioning of Machine for Manufacturing

Vriddheshwar SSK Ltd. Vs Commissioner of CGST & C.Ex (CESTAT Mumbai) The issue herein pertains to denial of Cenvat credit to the appellants, who is the manufacturer of Sugar and molasses, on Steel tubes, M.S. Wire, SS Welding Tube, Alloy Steel, Pipe, H.R. Steel Pipe, chain, M.S. Slate, H.R. Steel Coil, Link outer. The basis of denial is that these are not the capital goods and the appellant had failed to produce any evidence in support of their submission. According to learned Counsel the said items are utilized by the appellant in machines such as Pan & Quadruple Body, Evaporator &...