Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 4 - CESTAT CHENNAIRecovery of wrongly availed CENVAT Credit - demand on the ground that the Captive Power Plant being a turn-key project was not excisable goods as per Board’s Circular No. 58/1/2002-CX dated 15.01.2002 and that the components, equipment, accessories and spares used for installing the Power Plant were not covered under Rule 2b(iii) of the CCR, 2002 - Held that:- Reliance placed on the judgement in the case of M/s. Thiru Arooran Sugars Ltd. Vs. CESTAT, Chennai & anor. [2017 (7) TMI 524 - MADRAS HIGH COURT], wherein the Hon’ble Madras High Court has held that MS Angles, Channels, etc. being an integral part of the Power Plant and Machinery, were eligible for credit - credit allowed - appeal allowed - decided in favor of appellant.
|