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2017 (8) TMI 148 - AT - Central ExciseCENVAT credit - MS angles, channels, Cable tray, MS tower, copper anode, hanger bar and aluminum plate of electrolysis, etc - Held that: - the Cenvat Credit was allowed on various items like MS plates, channels, angles, beams, joist, iron sheets, angle plates, etc. for fabrication / manufacturing of various capital goods by the Tribunal in the case of Hindustan Zinc [2016 (3) TMI 346 - CESTAT NEW DELHI] - the Cenvat Credit was also allowed on the electrolysis plates as per the ratio laid down in the case of Cominco Binani Zinc Ltd. Vs. CCE [1990 (1) TMI 184 - CEGAT, MADRAS] - On anodes, the MODVAT was also allowed in the case of CCE Vs. Travancore Cochin Chemicals Ltd. [1994 (9) TMI 206 - CEGAT, MADRAS]. Appeal allowed - decided in favor of appellant.
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