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2013 (8) TMI 391 - AT - Central ExciseCenvat Credit on iron and steel items like angles, channel, joist, bar, plates, sheets and coil falling under Chapter heading 72 under the category of capital goods - Appellant are engaged in the manufacture of sugar and molasses falling under Chapter 17 of the Central Excise tariff – Capital items which are in the nature of construction material and are not used in or in relation to the manufacture of final products i.e. Sugar and molasses – Held that:- Issue in relation to the Cenvat credit in respect of structural steel items like angles, channels sheets and joists etc. came for decision before the Larger Bench in the case of Vandana Global reported in [2010 (257) ELT 440 (Tri-LB - Del] in which it was held that these items are used for laying foundation and structural support which are neither the machinery items nor components or parts of plant and machinery and therefore are not covered in the definition of capital goods – Relying upon the decision in the case of Vandana Global, Credit of duty paid on these items used in foundation and supporting structures is not available to the assessee – Decided in favor of Revenue.
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