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2012 (11) TMI 201 - KARNATAKA HIGH COURTCenvat Credit on capital goods – Assessee has taken and utilised the Cenvat credit in respect of the structural items such as MS Plates, Channels, MR Coils, HR coils – Held that:- The said goods, fall within the definition of the 'capital goods'. The Tribunals have been consistently holding that the impugned items are entitled for Cenvat credit. In those circumstances, it is not correct to charge the assessee with suppression of facts, fraud, and collusion with intent to evade duty. Therefore, both on merit as well as on bar of limitation, the appeal filed by the Revenue came to be dismissed. No substantial question of law arises for consideration in this appeal. In favour of assessee
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