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2018 (12) TMI 233 - CESTAT KOLKATACENVAT Credit - inputs - structural steel items used for fabricating and/or laying foundation to support the capital goods - Held that:- Similar case has been decided by this Bench in the case of Neo Metaliks Ltd. Vs. CCE, Bolpur [2018 (8) TMI 399 - CESTAT KOLKATA], where it was held that Board Circular vide Circular F.No.B-4/7/2000-TRU, dated 03.04.2000 laying down that credit can be taken as and when capital goods are received in the factory but not yet installed. The structurals such as M.S. Channel and Joints etc. are eligible for CENVAT Credit as capital goods under Rule 2 (K) ibid - credit allowed - appeal allowed - decided in favor of appellant.
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