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2018 (3) TMI 1478 - CESTAT KOLKATACENVAT credit - capital goods - C R Coil, HR Coil, MS Flats etc. - the Revenue had not disputed the User Test of the goods in question as observed by the Commissioner (Appeals) - It is seen that the items in questions were used as supporting structure of ESP Conveyor Support System etc. The Tribunal in recent decision in the case of Commissioner of Customs and Central Excise, Raipur Vs. Bhilai Ispat Private Limited [2017 (4) TMI 206 - CESTAT NEW DELHI] dismissed the appeal filed by the Revenue on the identical issue and held that the allegation in show cause notice is very vague and without any support. Appeal dismissed - decided against Revenue.
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