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2017 (8) TMI 259 - AT - Central ExciseCENVAT credit - input - M.S. Angles, Channels, Beams, TMT Bars, CTD Bars H. R. Sheets used for fabrication of machinery and also Repairing and Maintenance Service - Held that: - reliance was placed in the case of KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX. LUCKNOW [2013 (7) TMI 2 - CESTAT NEW DELHI], where it was held that the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat credit - credit on M.S. Angles, Channels, Beams, TMT Bars, CTD Bars H. R. Sheets etc. used for fabrication of capital goods as well as for repairing and maintenance of the capital goods, since supported by the evidence of Chartered Engineers Certificate are eligible to CENVAT credit - appeal allowed - decided in favor of appellant.
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