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2018 (1) TMI 633 - AT - Central ExciseCENVAT credit - MS Angles, Channels etc. - The department was of the view that the appellants are not eligible for credit taken on cement and steel as they do not fall under the definition of inputs or capital goods - Held that: - The decision in the case of Rajasthan Spinning and weaving mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA], had held that the credit is eligible - the imposition of penalty is unwarranted and unjustified and is set aside. Appeals for remanded reconsideration by following various case laws on the said issue whether credit is admissible on cement and steel used for construction of building/foundation/shed etc. - appeal allowed in part and part matter on remand.
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