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2017 (6) TMI 631 - AT - Central ExciseCENVAT credit - structural items such as MS angles, channels, joists and beams as capital goods - denial on the ground that the said structural steel items falling under Chapter 72 are used for supporting kiln are not covered under the definition of capital goods in terms of Rule 2(a) of the CCR 2004 - Held that: - In the case of Singhal Enterprises Pvt Ltd [2016 (9) TMI 682 - CESTAT NEW DELHI], the division bench of this Tribunal has held that the structural steel item such as MS angles, channels, TMT bars etc. used in fabrication of support structure for various capital goods are eligible for CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant.
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