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2017 (8) TMI 1219 - AT - Central ExciseCENVAT credit - various Iron & steel articles like Angles, Channels, Joints, Beams, Plates etc. - denial on the ground that these items were used as capital goods and construed to be components or parts of capital goods - It was alleged that the said items were used for fabrication of construction materials required for stationing machineries on concrete foundations and were thus in the nature of immovable property to be taken as non-excisable goods - Held that: - the usage of these items in various capital goods/parts and components of such capital goods fabricated inside the plant of the respondent, has been examined by the original authority. In fact, the original authority taken into consideration the basic objection against the credit raised in the SCN. Admittedly, in large number of cases, the Tribunal as well as various High Courts allowed credit in similar set of facts - credit allowed - appeal dismissed - decided against Revenue.
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