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2017 (6) TMI 107 - AT - Central ExciseCENVAT credit - steel structures used in the manufacturing of supporting structurals - Held that: - subject matter is covered by Hon’ble Madras High Court decision in case of India Cement Ltd .Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT], where on similar issue the credit stands allowed - The Tribunal in the case of Singhal Enterprise Pvt. Ltd Vs CCE Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] has also held that structural steel items used in fabrication of support structurals are to be treated as parts of capital goods and are eligible for claiming CENVAT credit by the manufacturers - credit allowed - appeal allowed - decided in favor of appellant.
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