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2016 (9) TMI 1312 - AT - Central ExciseCENVAT credit -iron and steel angles, channels, beams, etc. - It is the case of the revenue that these items are not capital goods while it is the case of the appellant that these items are used for fabrication/ erection/installation of Kiln especially upgradation, close circuiting project which are in the nature of the plant - Held that: - in the appellant’s own case Hon'ble High Court of Chattisgarh in the judgment UNION OF INDIA Versus ASSOCIATED CEMENT COMPANY LTD. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] has held that cenvat credit are eligible on steel plates, and MS channels used in fabrication of chimney for diesel generating set - credit allowed - decided in favor of assessee.
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