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2020 (4) TMI 144 - AT - Central ExciseCENVAT Credit - inputs/capital goods - HR Plates/MS Plates/ Cheq. Plates etc. - denial on the ground that the said goods were used for supporting of structures and as such, cannot be considered as either inputs or capital goods for availment of the Cenvat Credit - HELD THAT:- The period in dispute is from 01.09.2011 to 31.08.2012. This Bench of the Tribunal, in the case of the appellant itself, on the similar set of facts, for the period 01.09.2012 to 31.07.2013 in M/S JSW STEEL COATED PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2019 (2) TMI 6 - CESTAT MUMBAI] has allowed the cenvat benefit on the disputed goods. The issue arising out of the present dispute is no more open for any debate, there are no merits in the order passed by the Ld. Commissioner (Appeals) in upholding rejection of CENVAT benefit of the appellant - appeal allowed - decided in favor of appellant.
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