Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 669 - AT - Central ExciseCENVAT Credit - inputs - iron & steel items such as M.S.Angle, H.R. Plate, M.S. Beam, M.S.Channel etc. - the main thrust of the argument of the Revenue is that the iron and steel items were mainly used in the support structure and will not satisfy the criteria of parts and components or accessories of such machinery - Held that:- The observation of Revenue has to be supported by material facts. The same is not available in the present appeal. It is to be noted that whether iron and steel item is to be considered as part or component or accessory of capital goods can be decided by applying "user test" as decided in Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA] - Admittedly, in large number of cases, the Tribunal as well as various High Courts allowed credit in similar set of facts. Credit allowed - appeal dismissed - decided against Revenue.
|