Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 536 - CESTAT CHANDIGARHDenial of CENVAT credit - channels, angles, MS Sheets, Plates, Joist used for purpose of manufacture - denial on the ground that the products do not qualify as capital goods as per Rule 2(b) (ii) of the Cenvat Credit Rules, 2004 - Held that: - As the appellant is able to show that the items Channel, Angle, Plate, MS Plate, angle under CTH 72163100, 72162100, 72085110, 72162100 and 72162100 respectively were used as inputs for fabrication or repair of capital goods, therefore, cenvat credit on these items are allowed and there is no remarks were made by the Chief Engineer on items HR plates and Plate under CTH 72085210 and 72085110 respectively, therefore, cenvat credit on these items is dis-allowed - appeal disposed off - decided partly in favor of appellant-assessee.
|