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2017 (3) TMI 924 - AT - Central ExciseCENVAT credit - structural steel items such as MS Ingots, HR plate, HR Coil, MS Plate etc. falling under chapter 72 & 73 of the Central Excise Tariff Act, 1985 which have been used for fabrication of support structures for capital goods - Held that: - Cenvat Credit on such steel items used for fabrication of structures of capital goods had been allowed by the Tribunal in several decisions - reliance was placed in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that Applying ‘user test’, structural items used in the fabrication of support structures would fall within the ambit of 'Capital Goods' as contemplated u/r 2(a) of the CCR, hence will be entitled to the Cenvat Credit - appeal allowed - decided in favor of appellant.
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