Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1072 - AT - Central ExciseCENVAT credit - manufacture of steel ingots - eligible inputs and capital goods - Held that: - The Hon’ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] has held that steel plates and MS channels used in fabrication of chimney for diesel generating set are eligible, cenvatable items. Extended period of limitation - Held that: - appreciating the fact that law was not clear during the relevant period as also by appreciating the fact that the entire credit was being availed after reflecting the same in the statutory records and after filing the due returns, the demand is hit by bar of limitation. Appeal allowed - decided in favor of appellant.
|