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2018 (1) TMI 253 - CESTAT MUMBAICENVAT credit - goods used for construction of capital goods - Held that: - with effect from 07.07.2009 the definition of “input” appearing in Rule 2(k) of the Cenvat Credit Rules, 2004 has been amended and it specifically excludes cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods from the ambit of definition of inputs - the appellants have used the steel items on which credit has been availed as supporting structure for the capital goods - credit on items used for fabrication of supporting structure cannot be allowed - appeal dismissed.
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