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2016 (6) TMI 819 - AT - Central ExciseCenvat Credit - eligible inputs - appellant had used the various items (MS Plates, Angles etc.,) for fabricating /assembling /erection of plant, machinery and buildings - original authority observed that appellant is not eligible for credit as the subject items are used for construction of building - Held that:- the reliance made by authorities below on the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], to disallow the credit on MS items used for machines/equipment is misplaced. - credit availed on MS items used for machinery and equipments is to be allowed. The impugned items used for plant shed, generator shed, fibre/cement storage shed, is not admissible. The credit availed for the purpose of shed is disallowed. The records do not separately show the quantification of credit availed on MS items used for sheds. - Matter remanded back for quantification - Decided partly in favor of assessee.
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