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2017 (5) TMI 451 - AT - Central ExciseCENVAT credit - MS plates, angles, channels etc., - MS items are structural supports for capital goods like pipelines etc. - Held that: - The appellant had furnished Chartered Engineer’s Certificate as well as photographs regarding the use of the items for fabrication of such structural supports of capital goods - the credit was denied merely relying in the decision of the case of Vandana Global Ltd., [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], where the view was taken that when the supporting structures are fixed to the earth, they become immovable property and therefore are not eligible for credit, which is not correct - the disallowance of credit is unjustified. Time limitation - Held that: - appellants have disclosed the details of credit availed in the ER-1 returns. There is no evidence for suppression of facts. The demand therefore is time barred. Appeal allowed - decided in favor of appellant.
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