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2019 (4) TMI 644 - AT - Central ExciseCENVAT Credit - capital goods - items used for fabrication of structural items which are embedded to the earth - Held that:- The impugned goods have been used for fabrication of supporting components of capital goods. Further, the appellants have furnished the Chartered Engineer certificate regarding the usage of the said goods. Also it is found that the said goods have not been used for laying foundation for the capital goods. This issue regarding the cenvat credit on various machinery is squarely covered in favour of the appellant by the decision of the Division Bench of the Tribunal in the case of Monnet Ispat & Energy Ltd. [2016 (1) TMI 917 - CESTAT NEW DELHI] wherein identical goods were involved on which cenvat credit was denied. Credit allowed - appeal allowed - decided in favor of appellant.
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