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2019 (6) TMI 199 - HC - Central ExciseCENVAT Credit - inputs/capital goods - Shapes & Sections, MS Plates, HR Coils, MS Angles, Iron and Steel Bars, HR Sheets, Mill Plates MS Channel, Hot Strip Mill Plate, Joist, Thermo Mill Tractcet, Section etc. - denial of credit on the ground that these items had been used either for repair and maintenance of plant and machinery or modification of their existing plant and machinery - year 2004-05 and 2005-06 - Circulars dated 2.4.2012 and 18.5.2012 - HELD THAT:- Since items used by the respondent-assessee were used as structure to hold the capital goods, hence, it is wrong to say that respondents are not eligible to CENVAT credit. Therefore, in our considered opinion, the Tribunal has rightly allowed the appeal and the reasoning given by the Tribunal cannot be said to be not cogent or correct appreciation of evidence on record. Tribunal has rightly held respondent-assessee is entitled to Cenvat Credit in respect of items used as structural support for capital goods. Appeal dismissed - decided against Revenue.
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