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2017 (12) TMI 324 - AT - Central ExciseCENVAT credit - plates, shape and section, M.S. Angles, G.P. Coil/Sheet, H.R. Coil, C.R. Strip, M.S. Channels, etc - denial on the ground that these items had been used either for repair and maintenance of plant and machinery or modification of their existing plant and machinery - movability/marketibility - Held that: - the issue of Cenvat credit on the items in question has been decided in favor of appellant-assessee, in the case of India Cement Ltd. Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] wherein the goods had been used as support structural of capital goods or for modification of plant and machinery - appeal allowed - decided in favor of appellant.
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