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2017 (2) TMI 1367 - ALLAHABAD HIGH COURTCENVAT Credit - M.S. Plates, M.S. Angles, M.S. Channels, Steel Sheets, Aluminum Sheets, Bars and Rods used in fabrication of tanks, fabrication of pipe line for boilers house, modification in the assessee’s mills, cane carrier side plates etc - Held that:- The issue is squarely covered by the decision in the case of COMMISSIONER CENTRAL EXCISE 7-A LUCKNOW VERSUS M/S BAJAJ HINDUSTAN LTD. [2017 (1) TMI 974 - ALLAHABAD HIGH COURT], where it was held that 'capital goods' as defined under Rule 2(b) of Rules, 2002 and 2(a) of Rules 2004, in substance, are pari-materia with the 'capital goods' specified in Rule 57-Q of Rules, 1944 and there is no substantial difference therein and "Welding Electrodes" do not satisfy the requirement so as to constitute 'component' of items mentioned in column nos. 1 to 4 of table in Rule 57Q(1) of Rules, 1944 - credit rightly denied - appeal allowed - decided in favor of Revenue.
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