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2012 (12) TMI 220 - AT - Central ExciseAdmissibility of cenvat credit - cenvat credit demand in respect of MS angles, Channels, CTD bars, sheets etc. used for fabrication and erection of supporting structures of the machinery, this credit has been taken during Nov. 1994 - August 1995 period – Held that:- With effect from 16-3-1995 goods of chapter 73 were not mentioned in the new definition. The eligibility of capital goods modvat credit of M.S. angles, channels, sections, CTD bars etc. used for fabricating and erecting supporting structures for machinery has to be examined on the basis of definition of “capital goods” - portion of the impugned order disallowing Modvat credit in respect of MS Angles, Channels, Sections, bars, etc. used for supporting structures for machinery for the period prior to 16-3-1995, is set aside and the portion of the order disallowing the Modvat credit in respect of these items for the period w.e.f 16-3-1995 is upheld - appeal partly allowed
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