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2016 (12) TMI 274 - CESTAT NEW DELHICENVAT credit - various structural materials such as angles, channels, beams, etc. as well as welding electrodes - structural items used in the erection and maintenance of support structure of the capital goods such as induction furnace, power plant, etc. in the manufacturing plant for sponge iron. Input such as oxygen gas, welding electrodes, etc/ were used for repair and maintenance purpose - Held that: - reliance placed on the decision of the case of Singhal Enterprises Vs. CCE [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 - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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