Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1391 - AT - Central ExciseDenial of Cenvat credit on various articles – Held that:- Following Commissioner of Central Excise Vs Rajasthan Spinning and Weaving Mills Ltd.[ 2010 (7) TMI 12 - SUPREME COURT OF INDIA ] – The items were used as supporting structures. It is also observed that these items are used to support the working platform around the equipment and hand rails for safety purposes – Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - cement and steel items used for laying foundation for building supporting structures cannot be treated either as 'inputs' or 'capital goods' in relation to the final goods - the items were used for supporting structures of the working platform – Penalty is not sustainable – Decided partly in favour of Assessee.
|