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2017 (1) TMI 18 - CESTAT NEW DELHICENVAT credit on inputs and capital goods - manufacture of sponge iron - capital goods and components thereof manufactured out of the said inputs were duly used for captive consumption under N/N. 67/95-CE dated 16.3.1995 - Held that: - the issue is squarely covered by the decision of the Apex Court in the case of CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where the Apex Court has referred to the ‘user test’ evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA] which is required to be satisfied to find out whether or not particular goods could be said to be ‘capital goods’. When we apply the ‘user test’ to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods - the goods fabricated, using such structural items, will have to be considered as parts of the relevant machines. The definition of capital goods includes, components, spares and accessories of such capital goods - credit allowed - appeal allowed - decided in favor of appellant.
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