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2018 (5) TMI 1288 - AT - Central ExciseScope of SCN - CENVAT credit - inputs/capital goods - MS Angles, MS Bars, Channels, etc. which were used to build structural items for equipments like bunkers, conveyors, Kiln etc. treating them as capital goods - Held that: - the impugned order has traveled beyond the SCN because in the SCN, the only allegation is that the MS Angles, MS Bars, Channels which have been used in the fabrication of various equipments are embedded to earth so as to form immovable property and hence cannot be considered as 'capital goods', whereas in the impugned order, the Commissioner has accepted that credit cannot be denied on the ground of immovability but still he has denied the credit by invoking the user test which was not an allegation in the SCN - appeal allowed - decided in favor of assessee.
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