Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 638 - AT - Central ExciseCenvat credit - cement used in the foundation of machineries erected - Held that: - the ld. Commissioner (Appeals) have erred in relying on the ruling of Hon’ble Rajasthan High Court in the case of Union of India Versus Hindustan Zinc Limited [2007 (8) TMI 127 - HIGH COURT, RAJASTHAN as the said ruling was in respect of Cenvat Credit Rules, 2002 which have been replaced by Cenvat Credit Rules, 2004 - In the facts and circumstances of this case, cement has been admittedly used in the erection of capital goods, being machinery, without which manufacture of dutiable goods is not possible - Appeal allowed with consequential benefit.
|