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2019 (3) TMI 763 - AT - Central ExciseCENVAT Credit - capital goods - Joists, MS plates, MS angles, Channels, Beams, HR coils, HR plates, HR sheets, Chequered plates etc., used as structurals in construction of plant - Held that:- It has been held in a slew of judgments by various High Courts, that MS structural that support plant and machinery or which went in erecting foundations to hold plant and machinery were integral part of capital goods - In Thiru Arooran Sugars [2017 (7) TMI 524 - MADRAS HIGH COURT], the Hon’ble High Court has held that whether user test is applied or the test that they are integral part of capital goods is applied, such items are eligible to get Cenvat benefit as they fall within the scope and ambit of Rule 2 (a) (A) as well as 2 (k) of CCR, 2004. Credit allowed - appeal allowed - decided in favor of appellant.
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