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2017 (3) TMI 1403 - AT - Central ExciseCENVAT credit - prefabricated construction for cold storage rooms - denial on the premise that the said prefabricated structure are not capital goods as same are classifiable under Chapter 39 of CETA, 1985 - Held that: - these prefabricated structures have been used by the appellant for fabrication of cold room which is classifiable under Chapter 84 of the Central Excise Tariff Act - reliance placed on the decision of the CCE Vs. Rane Brake Lining Ltd. [2011 (2) TMI 415 - CESTAT, CHENNAI] - appellant is entitle to avail the Cenvat Credit as these prefabricated structures have been used by the appellant for fabrication of cold room which is a capital goods - appeal allowed - decided in favor of assessee.
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