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2014 (9) TMI 107 - CESTAT MUMBAIDenial of CENVAT Credit - Supporting structure - Held that:- In the case of Saraswati Sugar Mills (2011 (8) TMI 4 - SUPREME COURT OF INDIA), the issue before the Apex Court was whether the Joints channels, angles and MS beams used in the fabricating supporting structures for installation of equipments are entitled to CENVAT credit. Admittedly, these items were purchased by the assessee to erect the supporting structure at the factory of the assessee which were embedded to earth. Therefore, they became immovable property and CENVAT credit was denied. But the same is not with the case in hand. In this case, these supporting structures were purchased by the respondent as part of sugar plant. Therefore, the facts of the case of Saraswati Sugar Mills (supra) are not relevant to the case in hand. India Cements Ltd. (2013 (5) TMI 403 - CESTAT CHENNAI) the issue came before this Tribunal wherein this Tribunal has held that as these structures were purchased as part of the plant therefore they are entitled for CENVAT credit - Decided against Revenue.
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