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2011 (4) TMI 803 - AT - Central ExciseEligibility of cenvat credit - Cement and steel used for fabrication of storage tank - Held that:- Referring to the definition of inputs the inputs used for fabrication of capital goods which are in turn used in the manufacture of excisable goods are treated as inputs - As per the decision of Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] the inputs used for the manufacture of storage tank has been held to be eligible for cenvat credit taking note of the special treatment provided for storage tank in the definition of capital goods - Hence, cement and M.S.Bars are used in the manufacture of storage tank, held that the appellant was eligible for cenvat credit - Decided in favour of assessee.
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