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2017 (9) TMI 145 - AT - Central ExciseCENVAT credit - capital goods - TMT Bars, Angles, Channel, HR Coils, CTD Bar and other items used in fabrication of structures for support of Capital goods - Held that: - issue is covered by the decision in the case of Singhal Enterprises Pvt. Ltd Vs CCE&C, Raipur [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 - credit allowed - appeal allowed - decided in favor of appellant.
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