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2017 (6) TMI 629 - AT - Central ExciseCENVAT credit - MS plates MS angles, MS channels and MS sheets - Held that: - the disputed items have been used in the factory to cover the furnace and the chimney which are used to cover the rolling stand and the part of the furnace and classifiable under sub-heading 8514 - in the case of CCE Vs Jindal Stainless Ltd. [2015 (6) TMI 821 - CESTAT BANGALORE], this Tribunal has held that MS plates, sheets, angles, rounds used in workshop for repair work attained the character of component parts and used in conjunction with certain capital goods/machinery used for upkeep of machinery are held to be eligible for CENVAT credit - appeal allowed - decided in favor of appellant.
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