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2012 (9) TMI 172 - AT - Central ExciseCenvat credit on capital goods - M.S. Plates/ H.R. Plates/ C.R. Sheets - Held that:- The appellant deserves an opportunity to place its defence in the light of law developed in CCE, Jaipur vs. Rajasthan Spg. & Wvg. Mills Ltd [2010 (7) TMI 12 - SUPREME COURT OF INDIA] & Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein its is held that Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules.
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