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2017 (10) TMI 613 - AT - Central ExciseCENVAT credit - inputs/capital goods - MS angles, channels, joists, beams, etc. - the said items used for manufacture of capital goods, viz., fabrication / manufacture of hot blast stoves - Held that: - the issue in the present appeal is covered by the decision in the case of CCE vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] decided by the Hon’ble Karnataka High Court, where it was held that Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a cenvat credit by the assessee notwithstanding the fact that the storage tank is an immovable property. Tribunal for the earlier period has already decided in favor of the assessee by holding that the assessee is entitled to the CENVAT credit on these items which are used for fabrication of hot blast stove. Appeal allowed - decided in favor of appellant.
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