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2018 (12) TMI 1849 - AT - Central ExciseCENVAT Credit - inputs/capital goods - welding electrodes - HELD THAT:- The issue is no more resintegra in view of the various decisions of the Tribunal and the Hon’ble High Courts. The decision of the Tribunal in the case of M/S. SINGHAL ENTERPRISES PRIVATE LIMITED VERSUS THE COMMISSIONER CUSTOMS & CENTRAL EXCISE, RAIPUR [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. Appeal of Revenue dismissed.
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