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2018 (1) TMI 155 - AT - Central ExciseCENVAT credit - various steel structural materials such as M.S. Plates, Angles, Channels etc. which were used in the construction of capital goods such as Dry Heater, Calcyne, Storage Tanks, silos etc. - Held that: - The issue is covered by the earlier decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Customs & Central Excise, 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 - credit allowed. Liability of interest - Held that: - appellant is not liable to pay interest since the CENVAT Credit availed by them, wrongly reversed before utilisation of the same. Appeal allowed - decided in favor of appellant.
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