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2017 (7) TMI 1112 - HC - Central ExciseCENVAT credit - inputs - Welding Electrode used for repair and maintenance purpose - Held that: - Welding Electrodes used in the manufacturing process are considered as inputs in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] - credit allowed. CENVAT credit - structural steel items used for construction of the Sponge Iron and Billet Plant which is immovable, being permanently embedded to earth - Held that: - issue covered in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - credit allowed. Appeal dismissed - decided against Revenue.
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