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2017 (6) TMI 796 - AT - Central ExciseCENVAT credit - steel and cement - whether the appellants are entitled to CENVAT credit availed on steel and cement used in the construction of storage silos and packing plant? - Held that: - in the definition of capital goods as contained in Rule 2(a) of CCR, 2004 storage tank has been specifically included in the definition of capital goods - the issue is squarely covered in favor of the appellant by various decisions wherein it has been specifically held that cement and steel used in the construction of packing plant is allowable as credit as the same fall in the definition of capital goods - appeal allowed - decided in favor of appellant.
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