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2016 (10) TMI 615 - AT - Central ExciseDenial of CENVAT credit - imposition of penalty - manufacture of cement liable to Central Excise Duty - duty paid on various steel items like TMT bars, Coil, Steel tubes and pipes, modified armor plate, rectangular bar, PCC Chequred plate, chain conveyor etc. falling under Chapter 72 and 73 of the Central Excise Tariff Act, 1985 - eligibility of iron steel structure items for cenvat credit either as an input or as a capital goods - Held that: - the decision in the case of Commissioner vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] relied upon where it was held that the steel items when they are used in fabrication of capital goods and their accessories inside the manufacturer premises are eligible for credit by applying user test - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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