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2018 (6) TMI 980 - AT - Central ExciseCENVAT credit - structural steel viz. MS angles, beams, plates, channels etc. - usage of the items for the period prior to 7.7.2009 - Held that:- The Revenue being aggrieved by the order-in-original, filed appeal before the Commissioner (Appeals) who, completely ignoring the direction given by the Tribunal, has gone on different aspect and set aside the order-in-original on the ground that the steel items were used for repair and maintenance of the existing capital goods - Even if it is assumed that the steel items were used for repair and maintenance, but the fact remains that it was used for fabrication of structurals for capital goods. Therefore, whether it is newly made structurals or even for repair, credit is admissible - appeal allowed - decided in favor of appellant.
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