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2016 (11) TMI 824 - CESTAT CHANDIGARHDemand - CENVAT credit - inputs and capital goods - Rule 2(K) of the Cenvat Credit Rules, 2004 - whether on the steel items, the assessee is entitled to take cenvat credit used in manufacture of structure, capital goods, parts, accessories, components of capital goods used for joining pipes in the plants, welding etc. with the factory of production or not for the period August' 2006 to December'2008? - Held that: - user test is to be applied for structural items used for fabrication of support structure and the same would be fall within the ambit of capital goods as contemplated under Rule 2(a) (A) of the CCR, 2004, therefore, the cenvat credit of duty paid on welding electrodes was allowed - reliance placed on the decision of the case of Singhal Enterprises Pvt. Ltd [2016 (9) TMI 682 - CESTAT NEW DELHI]. I hold that as the period involved in the matter is that prior to 07.07.2009, therefore, the amended definition of input w.e.f. 07.07.2009 is not applicable to the facts of this case. Therefore, the assessee has rightly availed cenvat credit on inputs in question is allowed.
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