Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 20 - AT - Central ExciseCENVAT credit - Angles, channels, beams, flat, joist and plates etc. - Held that: - the issue is squarely covered by the decision of the Tribunal in the case of Lafarge India Pvt. Limited vs. C.C.E., Raipur [2016 (10) TMI 615 - CESTAT NEW DELHI], where it was held that the decision in the case of Commissioner vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] relied upon where it was held that the steel items when they are used in fabrication of capital goods and their accessories inside the manufacturer premises are eligible for credit by applying user test - credit allowed - appeal allowed - decided in favor of appellant.
|