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2017 (8) TMI 547 - CESTAT NEW DELHICENVAT credit - steel items used for fabrication and installation of air pollution equipment in the manufacturing facility - Held that: - the appellant is entitled to Cenvat credit for the subject steel items used for fabrication and installation of air pollution equipment at their manufacturing premises - reliance placed in the case of Commissioner Of Central Excise, Jaipur Versus M/s Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where it was held that the assessee was entitled to avail of modvat credit in respect of the subject items viz. steel plates and M.S. channels used in the fabrication of chimney for the diesel generating set, by treating these items as capital goods in terms of Rule 57Q of the Rules - credit allowed - appeal allowed - decided in favor of appellant.
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