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2018 (3) TMI 606 - AT - Central ExciseCENVAT credit - MS plates, sheets, beams, angles etc. used in structural construction of factory buildings, workshop, work shed etc. and also for structural supports of pipelines and storage tank - Held that: - The Tribunal in the appellant’s own case M/s. Chemplast Sanmar Ltd. Versus Commissioner, LTU, Chennai [2018 (2) TMI 4 - CESTAT CHENNAI] for a period prior to 7.7.2009 which analyzed the very same issue held that when the MS items are used for structural support of capital goods applying the user test evolved by the Hon’ble Supreme court in the case of Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], observed that pipelines cannot be made functional without properly securing them and these structural supports are integral part of such plant and machinery. The disallowance of credit is unjustified - appeal allowed - decided in favor of appellant.
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