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2018 (9) TMI 1132 - CESTAT NEW DELHICENVAT Credit - input/capital goods - old Structures and other structural items - Held that:- There can be no doubt that the definition of inputs also covers the inputs used within the factory for manufacture of capital goods. The question begging a decision is whether goods procured by the appellant, which are admittedly in the form of scrap, have been used in the fabrication of capital goods such as EOT Crane Slag Crusher Machine, Pollution Treatment Plant, Mould Stand, Cable Tray etc. This fact has been certified by an independent Chartered Engineer vide his certificate dated 03/10/2015. The reason why such a certificate has not been accepted by the lower Authority is that the certificate describes the inputs as “MS Steel Scrap‟. The inputs on which such Cenvat Credit has been availed have been classified under 73089010. These cover goods in the form of fabrication structures. The use of the term “MS Steel Scrap‟ by the Chartered Engineer cannot discount the value of the certificate. The inputs procured have in fact been used in the fabrication of capital goods and hence are entitled to the CENVAT Credit - credit allowed - appeal allowed - decided in favor of appellant.
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