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2017 (1) TMI 1077 - AT - Central ExciseCENVAT credit - MS Plates, Angles, Bars, HR Plates, etc - manufacture of Sponge Iron - Held that: - The credit availed is limited only on the MS items used for fabricating capital goods and the supporting structures of the capital goods. From the photographs it is clear that without the supporting structures, the Kiln, Conveyor, Pollution Control equipments cannot be erected and cannot be put into function - reliance placed in the case of Commissioner of Central Excise, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], where it was held that credit on MS items used for fabricating support structure of machinery and equipment is eligible - the denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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