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2017 (6) TMI 205 - AT - Central ExciseCENVAT credit - M.S. Angles, Channels, Structures, Coils, Components and also rebar coil, TNT bar, TMT Cables and M.S. Rebars - denial on the ground that these items do not fit into the definition of 'capital goods' under Rule 2(a) of the CCR - Held that: - the impugned order denying the cenvat credit on the impugned goods which were used for laying of the foundation on which the machineries were installed is not sustainable in law in view of the decisions of the Hon'ble High Court of Madras in the case of India Cement [2015 (3) TMI 661 - MADRAS HIGH COURT], where credit availed on similar items used for fabrication of structural to support various machineries are allowed - credit allowed - decided in favor of assessee.
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