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2016 (1) TMI 1297 - AT - Central ExciseCENVAT credit - cement - structural items - Held that: - various items are fabricated at site and later on, erected and bolted to the concrete footing with the help of nuts and foundation bolts - The Hon’ble Supreme Court in the case of CCE Vs. Rajasthan Spinning Mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA], while allowing the credit on M.S. items like angles, sheets, etc. evolved user test to determine whether these items can be considered as components or accessories of capital goods on applying this principle - there is no error in the findings by the ld. Commissioner (Appeals) in as far as eligibility of credit on steel structural items. CENVAT credit - cement - Held that: - the cement used for constructing under-ground storage tank, which is a civil structure, will not be eligible for CENVAT credit. Appeal allowed - decided partly in favor of assessee.
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