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2017 (5) TMI 870 - AT - Central ExciseCENVAT credit - structural items namely angle, channels, sheets bar, beam etc. - denial on the ground that these inputs will not fall under the definition of capital goods - Held that: - identical issue decided in appellants own case Commissioner of Central Excise Versus M/s. ACC Ltd. [2016 (8) TMI 888 - CESTAT NEW DELHI], where it was held that the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], which allows the credit, does not stand rebutted or even challenged by the Revenue - credit allowed - appeal allowed - decided in favor of appellant.
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