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2016 (11) TMI 1099 - AT - Central ExciseDenial of CENVAT credit - subject goods have been used for manufacturing supporting structures - Held that: - The matter stands covered by the Tribunal s order in the appellant's own cases M/s. Monnet Ispat & Energy Ltd. Versus Commissioner of Central Excise, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI] where it was held that the allegation in the show cause notice that steel items used by the appellant are neither components nor spares nor accessories is not sustainable. Applying the principle of “user test” laid down by the Hon’ble Supreme Court in Jawahar Mills case (2001 (7) TMI 118 - SUPREME COURT OF INDIA ) the angles, beams and channels used in the making and fabrication of these capital goods are found eligible for Cenvat credit. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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