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2023 (3) TMI 169 - CESTAT MUMBAICENVAT Credit - capital goods - MS Angles, Beams, Plates, channels etc. - HELD THAT:- It is found from the show-cause notice dated 21.04.2014 that the wordings “M/s CEAT Ltd. are using such capital goods i.e. MS Angles, Beams, Plates, Channels” indicates that the said goods were treated as capital goods by Revenue while issuing show-cause notice. Hon’ble High Court of Gujarat in the case of MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & CUSTOMS [2015 (5) TMI 663 - GUJARAT HIGH COURT] has held that judgment of Larger Bench of the Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] was not a good law. By following the observation of Hon’ble High Court of Gujarat in the case of Mundra Port, the appellant are allowed to avail CENVAT Credit in respect of the goods in the present proceedings - appeal allowed.
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