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2018 (1) TMI 681 - AT - Central ExciseCENVAT credit - Iron and Steel used for making technological structure of sugar factory - iron and steel used as input in construction of godowns, sheds and yards of the sugar plant - Iron and Steel used as inputs for making staging structures to facilitate operation of various machineries - Held that: - the issue herein is squarely covered in favor of the appellants in view of the rulings in the case of Mundra Port & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT], wherein the Larger Bench ruling of this Tribunal in Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] is distinguished and it was held that manufacturer is entitled to Cenvat credit on various items of steel and cement, etc. used in manufacture or fabrication of capital goods and repair to capital goods inside the factory of production. The appellants are entitled to Cenvat credit on all the items on which Cenvat credit was denied - appeal allowed.
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