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2017 (9) TMI 1552 - AT - Central ExciseCENVAT credit - transmission tower materials - structural parts of the boiler - Held that: - Revenue strongly relied upon the decision of the Tribunal in the case of Commr. of Central Excise & Customs, BBSR Vs. Shyam DRI Power [2007 (10) TMI 120 - CESTAT, KOLKATA], wherein it has been held that tower materials are not eligible for Cenvat Credit as they are used for transmission of electricity and not for manufacturing parts and components - on eligibility of the Cenvat Credit on transmission tower materials is required to be examined in the light of the said decision. Cenvat Credit on structural support - Held that: - the present matter should be looked into after considering the applicability of the larger Bench decision and other decisions as referred by the Ld. Counsel for the assessee and use of the items in the manufacture of the final products. Appeal allowed by way of remand.
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