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2017 (8) TMI 1402 - AT - Central ExciseCENVAT Credit - inputs - H.R.Plates, Sheets, Flats, Angles, M.S.Joist, M.S.Channels, Oxygen Gas, Industrial Gas - Held that:- Reliance placed in the case of Mangalam Cement Ltd. vs. CCE, Jaipur [2017 (1) TMI 141 - CESTAT NEW DELHI.], where it was held that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], wherein the Hon’ble Supreme Court has considered an identical issue of steel plates and MS Channels used in the erection of chimney for diesel generating set - The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. Applying the User Test to the facts in hand, there is no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of capital goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. Appeal dismissed - decided against Revenue.
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