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2012 (6) TMI 26 - CESTAT, NEW DELHICenvat credit claim on the goods like H.R. Sheets, M.S. Angles, M.S. Channel, M.S. Beam and M.S. Plate - Held that:- Following the ratio of decision in Vandana Global Ltd. vs. CCE, Raipur[2010 (4) TMI 133 (Tri)],Saraswati Sugar Mills vs. CCE, Delhi-III[2011 (8) TMI 4 (SC)] wherein it is held that cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules for the impugned period - remanded to the adjudicating authority to decide the issue in the light of aforesaid decisions.
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