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2011 (1) TMI 473 - AT - Central ExciseCenvat credit on capital goods - items used for erecting the cycle stand, store bin, raw racks, rack jali, tools break, brass bags, roof structure, gate wall and trolleys - The department was of the view that since all these items falling under chapter 73 of this tariff are not covered by the definition of capital goods and since the same had been used for erecting structures like cycle stand, store bin, raw racks, gate wall etc., the same are not eligible for capital goods Cenvat credit - Held that:- the Tribunal in the case of Vandana Global v. CCE, Raipur[2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)] has decided this issue in favour of the Revenue - He also pleaded that all the items falling under Chapter 73 had been used for erecting various structures and none of them are covered by the definition of capital goods - Decided against the assessee.
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