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2017 (7) TMI 931 - AT - Central ExciseCENVAT credit - MS angles, plates, channels, joists, beams, etc., used for fabrication of supporting structures for the capital goods - Held that: - the impugned order passed by the Commissioner (A) mainly relying upon the judgment of the Karnataka High Court in the case of CCE Vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] is in accordance with law - it was held that in the case of SLR Steels Ltd., that appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly, on the ground that it cannot be bought and sold in the market, the criteria which is totally unwarranted - appeal dismissed - decided against Revenue.
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