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2017 (3) TMI 1201 - AT - Central ExciseCENVAT credit - MS items - denial on the ground that the items were utilised for fabrication of furnace/ pollution control plants, Conveyor belt system and supporting structures of capital goods - Held that: - The issue whether M.S. items used for support structures of capital goods is eligible for credit has been settled in the judgement of India Cements Ltd. Vs. CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT], where the credit was allowed. Regarding the use of M.S. items for fabrication of capital goods, the goods fabricated are furnaces, pollution control equipment, conveyor systems etc. These items definitely fall within the definition of capital goods - the credit has been wrongly denied. Time limitation - Held that: - the Appellants have furnished the amount of credit availed in ER-1 returns, they have also furnished the details of invoices for procurement of M.S. items - the Appellants have disclosed the details of the credit availed - the SCN issued invoking the extended period of allegation is unsustainable. Appeal allowed - decided in favor of appellant.
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