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2018 (2) TMI 280 - AT - Central ExciseCENVAT credit - capital goods - steel products, such as angles, channels, plates, bars, coils and roof sheeting, used for construction of factory sheds, structures for tanks and storage tanks - Held that: - The amendment to the definition of capital goods in CCR 2004, which was the basis for determination of liability by the original authority, came into effect after the period covered in this dispute. Undoubtedly, the decision of the Larger Bench of the Tribunal in Vandana Global Ltd v. Commissioner of Central Excise, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] would not exclude the present dispute from the scope of application of the amended definition - credit cannot be denied - appeal dismissed - decided against Revenue.
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