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2017 (1) TMI 376 - AT - Central ExciseCENVAT credit - MS angles, channels, bars, TMT bar, MS joist, HR sheet, welding electrodes and industrial gas - denial on the ground that these items have not been used for fabrication of any capital goods - Held that: - These structural items are used in the manufacture of capital goods such as parts of EOT cranes gantries, galleries, furnace cooling and circulation tank, cable trays etc. The welding electrodes and gases have also been used for such manufacture - similar issue decided in the case of Petropole India Ltd. Vs. CCE, Jaipur-I [2016 (9) TMI 125 - CESTAT NEW DELHI], where the credit was allowed - credit allowed - appeal allowed - decided in favor of appellant.
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