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2017 (3) TMI 544 - AT - Central ExciseCENVAT credit - manufacturer of boiler, its components, parts and accessories - whether the goods fall under 84029020 or under 7308.90? - Held that: - Cenvat Credit will be available to M/s. Monnet Ispat Ltd. for the entire boiler which is undoubtedly capital goods. The various parts and components cleared in dis-assembled form should be classifiable under 8402 and would be entitled to Cenvat Credit. Even goods such as angles, channels, sections, etc. which are classifiable under chapter 73 and are used for fabrication in the factory for manufacture of supporting structures which ultimately become part of the boiler would also be eligible for Cenvat Credit - appeal allowed - decided in favor of appellant.
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