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2013 (11) TMI 881 - AT - Central ExciseEligibility for cenvat credit on MS Angles, Channels, Bars and Plates - Assessee contended that the steel items were used in fabrication of various components of machinery – Held that:- The Assistant Commissioner has given a clear finding based on the verification report of the Superintendent that the steel items, has been used as components of machinery classifiable under Chapter 84 - the items have been used in the machinery which are permanently embedded to the earth are eligible for Cenvat credit - Following Jodhpur Alloys Pvt. Ltd. vs. CCE, Jaipur [2013 (11) TMI 842 - CESTAT NEW DELHI] - the steel items, have been used as components of the machinery, it is not material whether that machinery is fixed to the earth/embedded in the earth or otherwise – Decided against revenue.
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