Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 434 - CESTAT NEW DELHIDemand - Cenvat credit - the point of dispute is that the resultant fabricated items became part of structures which are embedded to earth and become immovable, thereby losing the name of ‘goods’. Hence, Revenue contends that these items used are outside the purview of capital goods or inputs - Held that: - the Hon’ble Supreme Court evolved ‘user test’ to answer the question whether the items falls within the purview of ‘capital goods’ and held that in the case of Rajasthan Spinning Mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA] that steel plates and MS channels used in the fabrication of chimney would fall within the ambit of ‘capital goods’ - Appeal allowed - decided in favor of the assessee.
|