Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 762 - AT - Central ExciseCENVAT credit - Round Bars/ H.R. Plates/ M.S. Channels / M.S. Angles/ Parallet Falnge Coloumns/ Non Alloys Steel etc.used in fabrication and supporting structure of the capital goods within the factory - Held that: - the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd's [2016 (9) TMI 682 - CESTAT NEW DELHI] in laying down the principle on the eligibility of credit on similar items in its use as structural support to capital goods has held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. The Appellant should establish the said use by adducing evidences - appeal allowed by way of remand.
|