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2017 (9) TMI 1717 - CESTAT ALLAHABADCENVAT Credit - MS angle, Channels, Plates, TMT Bars which has been used for fabrication of support structures for various machines including pollution control machinery - denial of credit on the ground that these are not supporting structures nor capital goods as per Rule 2 (k) or Rule 2 (a) of the CCR - Held that:- The appellants have correctly availed the Cenvat credit on the items in question - reliance placed in the case of M/S J.B. DARUKA PAPER LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, LUCKNOW [2017 (9) TMI 448 - CESTAT ALLAHABAD], where it was held that Cenvat credit on that part of the HSD Bars, TMT Bars & MS Bars is also admissible which have gone into making of civil foundation to erect capital goods in the present case - appeal allowed - decided in favor of appellant.
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