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2017 (10) TMI 77 - AT - Central ExciseCENVAT/MODVAT credit - fabrication and installation of machine, machinery parts - whether the respondent has rightly availed Modvat credit on HR Sheet, Plate, Channel, Shape & Section, Round, Angle etc. used in fabrication of machine, machinery parts and support structure necessary for installation of heavy machinery? - Held that: - The Hon’ble High Court of Chhattisgarh in the case of U.O.I. Vs. Associated Cement Company Ltd. [2010 (10) TMI 1142 - CHHATTISGARH HIGH COURT] has held that structural items-Angles, Channels, Plates, Rods etc. required to make machines function without any vibration or movement, cannot be said to be used in construction of buildings but linked with machinery used in production of final product, therefore, the Cenvat credit is admissible - credit allowed - appeal dismissed - decided against Revenue.
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