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2018 (7) TMI 1208 - AT - Central ExciseCENVAT Credit - inputs/capital goods - steel items, profile sheets, electrodes, cement, etc. - Held that:- The findings recorded by the adjudicating authority that these items were used for foundation/civil construction, structures of various industrial equipments and roof of plant and machinery, we find and there is no dispute as to the fact that these inputs were received and consumed in the factory premises of the appellant - in the case of Penna Cement Industries Ltd [2018 (5) TMI 653 - CESTAT HYDERABAD] it was held that CENVAT credit availed on various items in the period prior to 07.07.2009 needs to be allowed. Credit allowed - appeal allowed - decided in favor of appellant.
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