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2017 (9) TMI 1369 - AT - Central ExciseCENVAT credit - steel items used in fabrication work at factory for construction of shed/ construction for support of machinery - Held that: - the Hon'ble Apex Court in the case of Saraswati Sugar Mills [2011 (8) TMI 4 - SUPREME COURT OF INDIA] has held that Iron and Steel structures are not the components of machineries used in the installation of Sugar Manufacturing Plant - items used for fabrication of supporting structure cannot be allowed. Moreover with effect from 07.07.2009 the definition of input appearing in Rule 2(k) of the Cenvat Credit Rules, 2004 has been amended and it specifically excludes cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods from the ambit of definition of inputs. Appeal dismissed - decided against appellant.
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