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2015 (10) TMI 1177 - CESTAT BANGALOREAvailability of CENVAT Credit - Capital goods - Held that:- Revenue has not produced any evidence to show that such iron and steel items were used as supporting structurals. Even in the Larger Bench decision of the Tribunal in the case of Vandana Global, it was held that use of such items in fabrication of capital goods is permissible for the purpose of CENVAT credit. Learned advocate for the Respondent has also brought to my notice the latest decision of this Bench in the case of CC Guntur Vs Andhra Sugars Ltd [2014 (2) TMI 548 - CESTAT BANGALORE] wherein credit in respect of identical items was allowed. As such, I find no merits in the Revenue's appeal. The same is accordingly rejected. - Decided against Revenue.
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