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2017 (1) TMI 141 - AT - Central ExciseCement - CENVAT credit - various structural/ steel items like TMT bars, coil, steel tubes and pipes, modified armor plate, rectangular bar, PCC chequred plate, chain conveyor etc. falling under Chapters 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985 - Held that: - the ‘user test’ evolved by the Apex Court in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA], which is required to be satisfied to find out whether or not particular goods could be said to be ‘capital goods’ - When we apply the ‘user test’ to the case in hand, we find that the structural items used in the fabrication of support structures would fall within the ambit of ‘capital goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit - appeal allowed - decided in favor of assessee.
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