Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1468 - CESTAT BANGALORECENVAT Credit - inputs/capital goods - steel structural items - Rule 2(a) and 2(k) of Cenvat Credit Rules, 2004 - Held that:- The appellant’s case is squarely covered by the Division Bench of this Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. CCE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] wherein it has been held that if the steel items such as MS Angles, Channels, TMT Bar etc. are used in fabrication of support structures for various capital goods - credit allowed - appeal allowed - decided in favor of appellant.
|