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2017 (1) TMI 287 - CESTAT NEW DELHIEligibility of CENVAT credit - cement and TOR steel - construction of plant and machinery - Held that: - The cement is mainly used in the construction of kiln piers raft/footing, columns, slabs for foundation, foundation for raw mill hoper below the ground, columns in the hoper building, RCC columns, retaining wall in cold dump, columns and wall in cooler building etc. As can be seen all these are civil constructions, though with reference to the overall expansion of production capacity by the appellant. Use of cement in these structures cannot be considered as used cenvatable inputs in the fabrication or manufacture of any capital goods. The same reasoning applies to TOR Steel which is used alongwith cement in creating these structures - the credit on cement and TOR steel availed by the appellant is not justifiable under Cenvat Credit Rules, 2004 - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - appeal rejected - decided against appellant.
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