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2019 (2) TMI 1227 - AT - Central ExciseCENVAT Credit - inputs - steel materials such as Angels, Channels, TMT Bars, etc. - Held that:- As regard steel material used for structure of plant and machinery, the credit is admissible as per Hon’ble Chhattisgarh High Court judgment in the case of M/s Vandana Global Ltd [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], particularly for the reason that the exclusion in respect of steel material for support structure was brought under definition of input w.e.f. 07.07.2009 whereas period in the present case is prior to 07.07.2009. Material used for factory shed - Held that:- The cenvat credit is not admissible as per the judgment of Hon’ble Chhattisgarh High Court who allowed the cenvat credit only in respect of steel material used for support structure. Since the fact of use of material has not been verified by the adjudicating authority, the matter needs to be remanded to the adjudicating authority. Appeal allowed by way of remand.
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