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2016 (8) TMI 484 - AT - Central ExciseCenvat credit - Irregular availment of Cenvat credit - steel items namely MS angles, HR plates, HR sheets, beams, MS joists etc. used for supporting structures to capital goods - Held that:- it is crystal clear from the invoices that the supply of goods are parts of boilers. The circulars also have clarified that the items used for support structure of such boiler/capital goods are eligible for credit. There is no evidence adduced by the department to show that the boiler can function without the support structures. So also apart from a vague contention that Range Officer visited the premises and found that the MS items are used for laying foundation there is no such report placed as part of RUD. In India Cements Vs. CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT], the Hon ble High Court of Madras held that credit is admissible on MS items used for fabrication of structure support which forms the integral part of machinery. Therefore, by following the same, the impugned order calls for no interference. - Decided against the Revenue
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