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2017 (8) TMI 260 - CESTAT AHMEDABADCENVAT credit - capital goods - M.S. Channels, M.S. Angles, M.S. Sheets, Plates, TMT Bars, SS Bars etc. used in the fabrication of machineries and structures - Held that: - credit on M.S. Angles, Channels, Beams etc. used in the fabrication of capital goods as well as structure used as support for capital goods, supported by the evidence of Chartered Engineers’ Certificate, are eligible to CENVAT credit - similar issue decided in the 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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