Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1376 - AT - Central ExciseCENVAT Credit - inputs - fabrication, erection and installation of various capital goods and supporting structures, namely pollution control equipment, conveyor support and gallery, stock house bunker and bunker support etc. - Held that:- It may be mentioned that in Rule 2(k) of the Cenvat Credit Rules, 2004 the term of “input” has been defined and Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 also states that “input” includes goods used in the manufacture of the capital goods, which are further used in the factory of the manufacturer. Thus, it is not necessary that the “input” exclusively be used in or in relation to the final product - credit allowed - appeal dismissed - decided against Revenue.
|