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2017 (1) TMI 920 - AT - Central ExciseCENVAT credit - denial on the ground that the steel items in question have been used for fabrication/manufacture and erection of supporting structure for capital goods, which are ultimately fixed/embedded to the earth, and hence are not goods, as it becomes an immovable property - Held that: - reliance placed in thee case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - appeal allowed - decided in favor of appellant.
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