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2018 (2) TMI 568 - AT - Central ExciseCENVAT credit - inputs - Angles, Channels and Joists - Revenue in the Grounds of Appeal stated that the assesse has claimed the manufacture of different Capital Goods in their factory. However, they did not produce the copy of Work Order or Agreement with any Engineering firm for the manufacturing of their so called Capital goods - Held that: - the Chartered Engineer has categorically mentioned the quantity of Angles, Channels and Joists used in the manufacture of the said capital goods in detail. Therefore, the contention of the Revenue that the appellant had not given any details of the consumption of the said materials cannot be accepted. Tribunal in the identical situation in the case of Commissioner of Central Excise & Customs Vs. M/s. SPS Steel & Power Limited [2017 (7) TMI 844 - CESTAT KOLKATA] dismissed the appeal filed by the Revenue. Appeal dismissed - decided against Revenue.
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