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2016 (8) TMI 287 - AT - Central ExciseAvailability of cenvat credit. - eligible inputs - Structural items such as M.S. Flats, Channels, Plates, Beams etc which are used to fabricate structures to house the coal washing plant are covered within the definition of input given in Rule 2 (k) of the Cenvat Credit Rule, 2004 – Held that:- all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit. It is not in dispute that the appellant is a taxable service provider on port under the category of port services – decided against revenue.
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