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2018 (4) TMI 1148 - AT - Central ExciseCENVAT credit - input - iron and steel raw materials - Cement - period involved is from December 2007 to October 2008 and November 2008 to October 2009 - Held that: - The definition of “input” has undergone an amendment with effect from 7.7.2009 - in various decision, the jurisdictional High Court and the Tribunal held that credit availed on MS items / iron and steel used for fabrication of capital goods or support structures is eligible for credit. The fact requires verification based on the evidence produced by the appellant - matter remanded to the adjudicating authority who shall analyse the issue afresh - appeal allowed by way of remand.
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