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2016 (12) TMI 145 - AT - Central ExciseCENVAT credit - MS beams, MS plates, flats, channels and angles etc - it is not disputed that the subject items were received in the factory of the appellant. The main contention of the Department is that the appellant has not established the purpose for which the subject items have been used. - Held that: - On perusal of the records, it is seen that the appellant has used the subject items for making moulds, erection of overhead crane, tracks for movement of goods, etc. The Department does not have the case that the subject items were used for laying foundation or construction of shed. The issue whether the subject items can be used for fabrication/manufacture of capital goods/parts/accessories is settled in the case of CCE, Jaipur Vs, Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] where applying the user test, it was held that steel plates and MS channels used for fabrication of capital goods also under the ambit of definition of capita! goods. The appellant is eligible for the credit - appeal allowed - decided in favor of appellant.
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