Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1685 - AT - Central ExciseCENVAT Credit - capital goods - P.S.C. Railway Sleepers - Rails - Electrical items - HELD THAT:- The assertion of the Ld. Advocate for the appellant to be correct as the Hon’ble Supreme Court has settled the issue in the case of M/S JAYASWAL NECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2015 (4) TMI 569 - SUPREME COURT] as regards the availment of CENVAT Credit on rails and railway materials is concerned. The ratio of the Hon’ble Supreme Court in the case, squarely applies to the case on hand as well since the CENVAT Credit alleged to have been wrongly availed are on the very same items. Appeal allowed - decided in favor of appellant.
|