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2019 (2) TMI 939 - CESTAT BANGALORECENVAT Credit - capital goods - immovable property - HR plates, MS sheets, MS plates, MS channels, joists, flats, squares, beams, etc., used for fabrication and erection of support structure for kiln plants for manufacture of sponge iron and demineralization plant to meet the requirement of water for the power plant and manufacture of sponge iron - Held that:- From the perusal of the show-cause notices itself, it is found that, the usage of the goods have been mentioned in the show-cause notices itself and after noting the usage, the CENVAT credit is sought to be denied on the ground that the impugned goods have been used for fabrication and erection of support structures, which are embedded to earth and is not an input or a capital goods. Further, once usage is admitted in the show-cause notice itself, appellant is not required to prove the same by any documentary evidence. Further, this issue has consistently been considered by various Benches of the Tribunal and the High Court and it has been held that the MS plates, MS angles, channels, HR sheets used as inputs for fabrication/manufacture of supporting structures to various machines like kiln, conveyor system, demineralization plants are eligible for CENVAT credit. Appeal allowed - decided in favor of appellant.
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