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2016 (12) TMI 1714 - HC - Central ExciseCENVAT credit - inputs - Cement, MS CTD Bars, MS Rounds, TMT, Plates MS Angles, MS Channels, Beams and Rails etc. used by the Assessee for manufacture of machines/machineries installed in the factory - Held that: - the issue decided in the case of Commr. of C. Ex., Cus. & S.T., Bilaspur Versus Ambuja Cement Eastern Ltd. [2016 (12) TMI 1680 - CHHATTISGARH HIGH COURT], where it was held that It is not disputed that the inputs like M.S. Angles, M.S. Plates, M.S. Joists and Channels were used for manufacturing of certain essential parts of the factory which are capital goods and since they are essential parts of the factory, they satisfy the twin tests of being capital goods as well as the user test, thus entitled for credit - credit allowed - appeal dismissed - decided against Revenue.
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