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2017 (5) TMI 47 - CESTAT BANGALORECENVAT credit - ineligible inputs/capital goods in terms of Rule 2(k) and 2(a)(A)(i) to (vii) of the CCR, 2004 - MS mill plates, MS channel, MS angle, HR steel plates, chequered plates, aluminium coil, joists - whether the CENVAT credit is allowable on various structural items such as MS Plates, MS Channel, MS Angle, HR Steel Plates, Chequered Plates, Aluminium Coil, Joists, etc., which were used for making structure for supporting capital goods? - Held that: - the Hon’ble High Court of Madras in the case of Alfred Albert India Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT] held that the inputs used for repair and maintenance of plant and machinery is eligible for credit - the Hon’ble Supreme Court in the case of CCE vs. India Cement [2011 (8) TMI 399 - MADRAS HIGH COURT] held that steel plates and MS channels used in the fabrication of channels would fall within the ambit of capital goods - credit allowed - decided in favor of assessee.
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