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2017 (8) TMI 1481 - AT - Central ExciseCENVAT Credit - input - HR Plates, MS Beam, MSAngles, MS Channels, Beams etc. used for fabrication of storage tanks within the factory - Held that:- The issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd’s case [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have 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. Since these items were used as structure to hold the capital goods, supported by Chartered Engineers Certificate, hence, are eligible to CENVAT credit - Appeal allowed - decided in favor of appellant.
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