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2017 (12) TMI 1590 - CESTAT MUMBAICENVAT Credit - whether the items M.S. Bar, TMT Bar, Channels, H.R. Coil and Angles, Cement etc. used by the appellant for the manufacture of the plant and machinery in their factory would be eligible for the Cenvat Credit? Held that:- It is not disputed that the items were used in the manufacture of capital goods - the appellant furnished the documents to substantiate the use of these items in question for the manufacture of Capital goods - Apparently, the appellant declared the quantity of the use of the items in their Cenvat Account which was not disputed by the lower authorities. In such a situation, there is no reason to deny the Cenvat Credit on these items. Credit allowed - appeal allowed - decided in favor of appellant.
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