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2016 (10) TMI 675 - CESTAT NEW DELHIDenial of CENVAT credit - demand of duty with equal amount of penalties - CTD bars, TMT bars - whether these goods were inputs or capital goods? - whether the appellant is eligibile for cenvat credit of duty paid on CTD bars, TMT bars, etc. used in the manufacture of fabrication of various structures inside their factory? - Held that: - similar issue stands decided in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. CTD bars, TMT bars held as capital goods - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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