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2016 (7) TMI 548 - AT - Central ExciseCenvat credit disallowedon various MS Plates, Flats, Channels, Angles and Beams etc. - credit was disallowed mainly on the ground that these are general steel items used as support structures in the factory and cannot be considered either as capital goods or as parts and components of any capital goods - Held that:- Hon’ble Supreme Court in CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. reported in [2010 (7) TMI 12 - SUPREME COURT OF INDIA] held in respect of similar type of inputs by applying user test, the credit is available for MS Channels used in fabrication of chimney, categorizing it under the scope of capital goods. Reference can also be had to the decision in CCE, Tiruchirapalli vs. India Cements Ltd. (2013 (1) TMI 5 - Madras High Court ). In the present case on perusal of the certificate given by the Chartered Engineer it is apparent that the specific usage of various MS items relatable to various capital goods have been mentioned. The insistence of learned Commissioner (Appeals) on the drawings and designs of the capital goods is of no relevance considering the above factual position and as supported by Chartered Engineer certificate. - Decided in favour of assessee
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