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2017 (7) TMI 938 - CESTAT NEW DELHICENVAT credit - various steel items, such as, angles, channels, beam, joists, flats, plates etc. which was for the support structures on which various capital goods - Held that: - the identical issue has been put up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. CCE, 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 assessee.
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