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2017 (1) TMI 294 - AT - Central ExciseCENVAT credit - steel items used in fabrication/manufacture of various capital goods - technological structures for supporting the capital goods - Held that: - the subject matter is covered by Honble Madras High Court decisions in the cases of India Cement Ltd. Vs. CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] and Com. of E. Ex., Tiruchirapalli Vs. India Cements Ltd [2011 (8) TMI 399 - MADRAS HIGH COURT]. In both these decisions Honble Madras High Court refers to Honble Supreme Courts decision in the case of Commissioner Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where the Apex court allows CENVAT credit on steel items (Plates and M.S. Chennels) keeping in view of the user test - the appellant is be entitled to availment of Cenvat credit for the subject items - appeal allowed - decided in favor of appellant.
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