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2017 (6) TMI 158 - AT - Central ExciseCENVAT credit - Iron & Steel items like M.S. Angle, Channels, Joist, Beams, Bar etc., - denial on the ground that these items are neither used in the manufacture of final products nor were used for manufacture of capital goods - Held that: - the verification report of the Superintendent of Central Excise states that the items in question were used in the plant & machinery as reactor systems, Re-actor cooling system etc.. It is categorically stated that these plant & machinery are movable in nature in view of its installation can easily be separated - these items were used for functioning of the machines - credit allowed - appeal dismissed - decided against Revenue.
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