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2017 (9) TMI 920 - AT - Central ExciseCENVAT credit - welding electrodes - Held that: - following the decision in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], the CENVAT credit on welding electrodes allowed. CENVAT credit - MS Angles, MS Channels and Steel Plates etc - Held that: - allowability for fabrication of supporting structures and foundation etc. have been held to be allowable by Hon’ble Madras High Court in the case of India Cement Ltd. [2014 (7) TMI 881 - MADRAS HIGH COURT] - CENVAT credit on MS angles/ channel allowed. CENVAT credit - Joist and TOR Steel - Held that: - It is stated that Joist have been used in staging of Juice Sulphiter, Juice weighing scale and sugar beater. Joist have been uses as supporting structure of equipment in the factory of production but, not used in civil work admittedly. I hold that joist etc. also qualifies for Cenvat credit - Cenvat credit on MS rods/Jointing sheet, MS Channels, etc. used for erection of capital goods that is fabrication of structural to support various machines like crusher, kiln, hoppers, etc. is available, as without such structural support, machinery could not be erected and would not function - The other item TMT Flats bars is also held qualified for Cenvat credit. Appeal allowed - decided in favor of appellant.
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