2006 (4) TMI 42 - AT - Central Excise

Central Excise Modvat credit Channels joists etc. used in construction of supporting structures for machinery and equipments are eligible for credit as capital goods

Summary

The Appellate Tribunal in New Delhi allowed the appeal and set aside the order denying credit on construction materials used for supporting structures for machinery and equipment. The decision was based on a previous Supreme Court ruling in the case of Simbhaoli Sugar Mills Ltd. reported in 2000. (Citation: 2006 (4) TMI 42 - Appellate Tribunal, New Delhi)