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2017 (10) TMI 890 - AT - Central ExciseCENVAT credit - steel items used for structure to support capital goods - Held that: - the appellants have used the steel items on which credit has been availed as supporting structure for the capital goods - 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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