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2017 (8) TMI 159 - AT - Central ExciseCENVAT credit - inputs - Ms. Angles, Channels, and Beams, TMT Bars, Cements etc., used in the fabrication of storage tanks as well as structures which support capital goods - Held that: - the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd's case [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the CENVAT Credit. Time limitation - Held that: - the demand is barred by limitation, since on the very same issue, responding to the objection raised by the Audit, the appellant way back in the year 2007 submitted that these items are eligible to CENVAT credit and no demand notice was issued to the appellant for recovery of the credit. Appeal allowed - decided in favor of appellant.
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