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2017 (12) TMI 491 - AT - Central ExciseCENVAT credit - capital goods/input - pre-fabricated steel items used as supporting structure for capital goods - Held that: - the issue is addressed by Principal Bench at Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was 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. To ascertain, the use of the prefabricated steel items as claimed by the appellant as being used in the factory as supporting structure, accessory of capital goods, the matter is remanded to the adjudicating authority for verification of the same - appeal allowed by way of remand.
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