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2019 (3) TMI 1368 - AT - Central ExciseCENVAT Credit - capital goods - MS Angles, MS Plates, MS Channels, MS Joist, HR Plates etc. - period Apr.’09 to Jul.’13 - Held that:- The Hon’ble jurisdictional High Court in the case of M/s. India Cements Ltd., [2015 (3) TMI 661 - MADRAS HIGH COURT] has considered the same issue and held that such items used for fabrication of capital goods and for support of various machines like crusher, kiln, hoopers etc., is eligible for credit. In the Show Cause Notice it is alleged that the appellants have not declared to the department as to what is the capital goods they have manufactured using the MS Angles, Channels etc. That the description or chapter heading of such capital goods is not stated. The Chartered Engineers Certificate is produced to show that MS Angles, Channels etc., were used for manufacture of capital goods. The SCN does not specifically allege that these are used for support structures, but merely states that the details of capital goods fabricated is not declared. The appellant is eligible for credit - appeal allowed - decided in favor of appellant.
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