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2014 (10) TMI 801 - HC - Central ExciseCenvat Credit - capital goods - structural steel items viz., M.S.Plates, Angles, Channels and HR Sheets used for civil construction activity - whether M.S. Flates, Plates and Angles used as a capital goods are entitled to the benefit of modvat credit under sec.57Q - Held that:- his Court in the case of India Cements Limited [2014 (7) TMI 881 - MADRAS HIGH COURT] applied the principles laid down in the decision of Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] and held that the steel plates and M.S. Channels used in the fabrication of chimney would fall within the ambit of "capital goods - credit allowed - decided in favor of assessee.
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