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2019 (2) TMI 6 - AT - Central ExciseCENVAT Credit - inputs - H.R. Plates/M.S. Plates/S.S. Plates/Cheq. Plates - Held that:- Larger Bench of CESTAT, New Delhi reported in M/S. MANGLAM CEMENT LTD. VERSUS C.C.E., JAIPUR-I [2018 (3) TMI 1547 - CESTAT NEW DELHI] held that input on steel items used as support structure for smooth erection of machines can be considered as “accessories” of capital goods and those are eligible to get benefit of CENVAT credit as they fall within the scope and ambit of both Rule 2(a)(A) as well as 2(k) of the CENVAT Credit Rules, 2004 - thus, availment of CENVAT credit by the appellant on MS Plates, Steel Plates etc. which were used either as capital goods or as support structure or even for repair and maintenance activities of the manufacturing unit are admissible CENVAT credits which were rightly availed by the appellant - appeal allowed - decided in favor of appellant.
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