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2017 (12) TMI 1149 - AT - Central ExciseCENVAT credit - whether the appellant is entitled for the cenvat credit on angles, channels, beams, nut-bolts, guides etc. used by them for fabrication of vertical storage structure, racks for storage of raw material and finished goods? - Held that: - This rack is used for storage of raw material and finished goods. The storage of goods in a manufacturing unit is very vital part for manufacture. Without storage system, material management is impossible and consequently it will adversely affect the entire manufacturing chain in the factory - since the steel items viz, angles, channels, beams etc used for making storage rack are used in or in relation to manufacture of final product, hence clearly eligible for cenvat credit. The material used for storage system is eligible for cenvat credit - appeal allowed - decided in favor of appellant.
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