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2016 (12) TMI 1049 - AT - Central ExciseAvailability of Cenvat credit - items namely H.R. Plates, M.S. Plates, M.S. Angles, Joints, Channels etc. used by the appellant manufacturer in fabrication of capital goods, staging structures and/or supporting structures of the machinery during the period from June, 2006 to January, 2007 - Held that: - I am satisfied that the Revenue have not disputed the contention of the appellant that they have fabricated several capital goods as their factory was under expansion. Further, as per the grounds of the Revenue, even if the, appellant have fabricated staging structure and supporting structures the same are eligible for Cenvat credit in view of the Ruling of Hon’ble Madras High Court in India Cement Ltd. [2015 (3) TMI 661 - MADRAS HIGH COURT]. Accordingly, the appeal of Revenue is dismissed - decided in favor of respondent-assessee.
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