Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 272 - AT - Central ExciseCENVAT credit - steel items - supporting structure for the capital goods - Held that: - items used for fabrication of supporting structure cannot be called components, the credit of duty paid cannot be allowed - 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 - credit cannot be allowed - decided against assessee.
|