Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1138 - CESTAT BANGALOREWaiver of pre deposit - Denial of CENVAT credit - Availment of CENVAT credit on HR plates - Construction of storage tanks - Held that:- CENVAT credit was admissible to inputs used in the manufacture of storage tanks which were expressly covered by the definition of "capital goods" given under Rule 2(a) of the CENVAT Credit Rules, 2004 - Following decision of Bannari Amman Sugars Ltd. Vs. Commissioner of Central Excise, Mysore [2009 (11) TMI 232 - KARNATAKA HIGH COURT] and Commissioner of C. Ex., Bangalore-II vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] - Stay granted.
|