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2018 (4) TMI 819 - AT - Central ExciseCENVAT credit - steel items like mill plates, channels, joists etc. - denial on the ground that these are structural items excluded from eligibility for credit - Held that: - the eligibility of steel items for Cenvat credit has been a subject matter of decision by the Tribunal, Hon’ble High Courts and the Hon’ble Supreme Court in various cases - It has been held by the Tribunal consistently that the steel items when they were used in fabrication of capital goods and their accessories inside the manufacturing premises are eligible for credit - credit allowed - appeal allowed - decided in favor of appellant.
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