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2017 (8) TMI 263 - CESTAT AHMEDABADCENVAT credit - M.S. Channels, SS Plates, Double Twin Rider Ring, Piston Rod Packing, Nickel Plate, Bar, Carbon Brick, Welding Electrodes and various other items used for repairs/maintenance of the capital goods - Held that: - there is no hesitation to observe that credit on M.S. Bar, H.R. Coils, Sheets, Plates, Angles, Channels etc. used for fabrication of capital goods as well as for repairing and maintenance of the capital goods, since 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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