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2018 (2) TMI 4 - AT - Central ExciseCENVAT credit - Capital Goods - MS angles, channels, plates, non-metallic pipes etc. - appellants claim that they are eligible for such credit as these are used in relation to fabrication of capital goods inside the factory - Held that: - Similar facts were examined by the Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Ltd. [2017 (7) TMI 524 - MADRAS HIGH COURT]. The “User Test” was evolved by the Hon’ble Supreme Court to determine the eligibility of credit on MS items - the appellant’s eligibility to credit cannot be denied, after applying user test - appeal allowed - decided in favor of appellant.
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