Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 827 - CESTAT NEW DELHICENVAT credit - inputs - MS Angles, Channels, Bars, Plates etc. - Revenue held a view that these items cannot be considered as inputs and were not entitled for credit as these are not used in or in relation to the final products - Held that: - these items were used mainly for fabrication of various capital machinery or accessories to such capital machinery and also connected structures which are essential for usage of capital goods - These items were held to be eligible in various decisions of the Tribunal - appeal allowed - decided in favor of appellant.
|