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2015 (11) TMI 829 - AT - Central ExciseDenial of CENVAT Credit - credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. - items are neither inputs nor capital goods - Held that:- Items are used for fabrication of storage tank, sugar grader and for structural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim of cenvat credit of ₹ 6,921/-, which is disallowed. In these terms, I hold that the appellant is entitled to take cenvat credit in dispute except cenvat credit of ₹ 6,921/- for which the appellant is directed to reverse the same alongwith interest. - penalty is not imposable on the appellant - Appeal disposed of.
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