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2016 (12) TMI 989 - CESTAT NEW DELHIDenial of CENVAT credit - steel items such as MS Plates, Angles, Channels etc which has been used in fabrication of plant and machinery - welding electrodes which has been used for repair and maintenance of plant and machinery - denial on the ground that these two items are neither inputs nor capital goods to avail Cenvat credit - Held that: - I find that in the case of Singhal Enterprises Pvt. Ltd. [2016 (9) TMI 682 - CESTAT NEW DELHI] this Tribunal has examined the case also and thereafter arrived at the decision that appellant is entitled to avail Cenvat credit on welding electrodes which has been used in repair and maintenance of plant and machinery. Therefore, relying on the decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd., I hold that appellant has correctly availed Cenvat credit on welding electrodes. CENVAT credit on steel items - Held that: - In fact these structures wagon, loading system is the integral part of the plant and machinery and same has been used for transportation of finished goods. In these circumstances, user tests qualifies that these items have been used for fabrication of plant and machinery, therefore, appellant is entitled for Cenvat credit. The Cenvat credit on steel items and welding electrode is allowed - appeal allowed - decided in favor of appellant-assessee.
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