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2018 (7) TMI 1358 - AT - Central ExciseCENVAT Credit - various articles of iron and steel namely MS Coils, MS Channels, GP Sheets, DHR Plates, etc. - case of appellant is that these items were used for the expansion of the plant for constructing the equipment and machinery for production of excisable goods. Held that:- Hon’ble Chhatisgarh High Court in the case of Commissioner of Customs, C.Ex & ST, Bilaspur v. Singhal Enterprises Pvt. Ltd. [2017 (7) TMI 1112 - CHHATTISGARH HIGH COURT] held that structural steel items used for fabrication of support structure for capital goods would be eligible for CENVAT credit - The Hon’ble Madras High Court in the case of Thiru Arooran Sugars Vs. CESTAT, Chennai [2017 (7) TMI 524 - MADRAS HIGH COURT] allowed the CENVAT credit on MS structures which support plant and machinery and cement and steel which were used in the erection of foundation that holds the plant machinery terming it as an essential element of the plant and machinery. It is noted that the Revenue had not disputed that these items have been used as components and accessories of the machinery which are used in the manufacturing of final product - there is no reason to deny the CENVAT credit on these items - appeal allowed - decided in favor of appellant.
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