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2019 (4) TMI 1590 - AT - Central ExciseCENVAT Credit - manufacture of Cement - capital goods or not - M.S. plates, bars angles, tors, channels and sheets etc. - period of dispute is December 2001 to April, 2003 - HELD THAT:- The larger Bench of this Tribunal in M/S. MANGLAM CEMENT LTD. VERSUS C.C.E., JAIPUR-I [2018 (3) TMI 1547 - CESTAT NEW DELHI] where the issue before the larger Bench was whether on Cement and Steel items used for foundation for installation of machinery, which is embedded to earth, the assessee is entitled to avail Cenvat Credit on steel items in terms of Rule 2(k)/2(a) of the Cenvat Credit Rules, 2004, or not, the question has been decided in favour of the assessee. The appellant is entitled to cenvat credit on the items of iron and steel - appeal allowed - decided in favor of appellant.
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