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2018 (7) TMI 240 - AT - Central ExciseCENVAT Credit - inputs/capital goods - TMT bars used in the installation of the capital goods - Held that:- The decision of this Tribunal in the case of M/s Singhal Enterprises Pvt. Ltd. Vs. Commr. of Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], is squarely applicable to the instant case, where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. In the instant case, the fixation of the said capital goods is critical for the functioning of the machineries, without which the process of manufacture cannot be carried out - Credit on such capital goods cannot be denied to the appellant - Appeal allowed - decided in favor of appellant.
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