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2023 (4) TMI 1073 - HC - Central ExciseCENVAT Credit - capital goods - M.S. Plates - MS Sheets/Aluminium Coil - Joist/Square/joist Challen/HR Plates/Shapes & Sections/MS Channels - Angels - Welding electrodes CRSS Patti/HRSS Plates/HR Coil/Sheets etc. - period 15.05.2006 to 31.03.2010 - HELD THAT:- A consistent view has been taken that benefit of Cenvat credit is to be given in respect of the goods like angles, joists, beams, bars, plates, which go into fabrication of structures embedded to earth, which are to be treated inputs for capital goods. In the judgment of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], the Chhattisgarh High Court has examined the term ‘capital’ goods defined in Cenvat Credit Rules, 2004. Finally, the benefit of Cenvat Credit has been extended to the assessee for using the goods as inputs. The respondent-assessee has a right to claim Cenvat Credit in the items in question. The impugned order has been rightly passed after appreciating the facts in the right perspective and no ground is made out to interfere in the same. No substantial question of law arises in the present appeal. Appeal dismissed.
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