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2024 (5) TMI 557 - CESTAT HYDERABADCENVAT Credit - inputs/capital goods - MS Angles/Channels, HRC Plates, TMT bars etc., used in fabrication/erection of machinery - denial on the ground that MS items used for structural support and foundation would not fall under the category of capital goods relying on the decision of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - period March 2008 to April 2010 - HELD THAT:- The show cause was issued based on the Larger Bench ruling of this Tribunal in Vandana Global Ltd., which judgment have been reversed and allowed in favour of the assessee by the Hon’ble Chattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT]. In this view of the matter, the appellant is entitled to Cenvat Credit of the capital goods / inputs like EOT Cranes, 3D Marking and Layout Machine, Sand Feed Hopper, Reclamation Tower, Rail for transfer car etc., which have been admittedly received in the factory for use. We further hold, eligibility to Cenvat Credit has to be considered on the day goods are received. It is not the subsequent user which decides the eligibility of Cenvat Credit. The impugned order is set aside - appeal allowed.
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