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2018 (1) TMI 206 - AT - Central ExciseCENVAT credit - steel and cement - whether the appellants are entitled to the CENVAT credit availed on steel and cement used in the manufacture of capital goods? - Held that: - the learned Commissioner (A) in para 9 of the impugned order has wrongly observed that the appellants have not produced any certificate from the Chartered Engineer which shows the use of cement and iron and steel items received in the factory of the appellant - the appellant produced the Chartered Engineer certificate along with his reply to the show-cause notice and this fact has been recorded in the Order-in-Original. On identical issue, this Tribunal in the case of Ultratech Cement Ltd. [2017 (6) TMI 796 - CESTAT BANGALORE] has allowed the CENVAT credit on identical items used for manufacture of capital goods. Credit allowed - appeal allowed - decided in favor of appellant.
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