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2015 (11) TMI 1689 - AT - Central ExciseCENVAT credit - inputs/capital goods - rock bolt - Held that: - The term “fixtures” is finding place in the definition of capital goods for the purpose of availment of Cenvat credit. Since by nature of use of the disputed goods, the same is to be considered as fixtures and the same is categorized as capital goods in the definition clause, in my opinion, denial of Cenvat credit is not proper and justified - It is an admitted fact on record that the mines where the disputed goods have been used is the captive mine of the appellant, solely dedicated for the purpose of the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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