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2017 (12) TMI 889 - AT - Central ExciseCENVAT credit - cement (used as inputs for the manufacture of capital goods) - structural items - Held that: - in the case of CCE Vs. India Cements Ltd. [2011 (8) TMI 399 - MADRAS HIGH COURT], the cenvat credit was allowed on the cement when it was used for the capital goods - The cement was used as raw material in the instant case. So, the item used is not for civil construction but for the construction of clinker silos which are absolutely necessary for establishing a manufacturing unit for cement, which was the subject matter where the cenvat credit was availed - credit allowed. CENVAT credit - structural items - Held that: - the issue has came up before the Tribunal in assessee’s own case M/s Lafarge India Pvt. Limited Versus CCE, Raipur [2016 (10) TMI 615 - CESTAT NEW DELHI] where the cenvat credit on steel structures (including pipes and accessories), rectangular bar, expansion joint, non standard part and various specific items were allowed - credit allowed. Appeal allowed - decided in favor of appellant.
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