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2017 (3) TMI 915 - AT - Central ExciseCENVAT credit - plates - shape and section - MS angles - GP coil/sheet - HR coil - CR strip - MS channels - paints - storage tanks - Held that: - the issue of Cenvat credit on the items in question have been decided in favour of the appellant-assessee in their own case in preceding rulings of this Tribunal Dhampur Sugar Mills Ltd. Versus Commissioner of Central Excise, Meerut-II [2016 (8) TMI 492 - CESTAT ALLAHABAD] wherein it has been held that MS/SS plates used for repair and maintenance of machinery which are further used for manufacture of final excisable products are eligible for modvat credit - Further storage tank is an eligible capital asset u/s 2(a)(A)(VII) - credit allowed - appeal allowed - decided in favor of assessee.
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