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2017 (1) TMI 21 - CESTAT NEW DELHICENVAT credit - various items of inputs and capital goods - manufacture of sponge iron - Held that: - the Revenue's contention that these items upon fabrication become immovable in character and, hence, cannot be considered as capital goods as also been examined by the Original Authority. It was held by the Original Authority relying on the decision of the Tribunal in P.G. Foils Ltd. vs. CCE, Jaipur [1999 (10) TMI 307 - CEGAT, NEW DELHI] to the effect that embedding of machine on concrete foundation to ensure wobble free operations does not make them immovable property. The availability of credit of various MS items used in the fabrication of steel structures which form part of operating machinery in a manufacturing plant, has been a subject matter of decision by various High Courts and this Tribunal. In all the cases such credits have been allowed. Appeal dismissed - credit allowed - decided against Revenue.
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