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2018 (2) TMI 275 - AT - Central ExciseCENVAT credit - MS structures, HR plates, angles, channels, beams, etc - Held that: - the appeal filed by the Revenue is now contradicting the factual matrix of the utilization of these items in the manufacture of rolling mill machinery and its accessories as, I find from the grounds of appeal the Revenue is not disputing the certificate issued by the Chartered Engineer which was produced before the first appellate authority - First appellate authority has held that Since the said Rolling Mill Machinery & its Accessories are classifiable under Chapter 82, 84, 85 and 90 of CETA, 1985 and covered under Rule 2(a) as Capital goods, consequently the goods used in the manufacture of said Rolling Mill Machinery are also squarely covered under the definition of Capital Goods in terms of Rule 2(a)(A)(i) and (iii) of the CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue.
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