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2016 (12) TMI 718 - CESTAT HYDERABADAdmissibility of credit availed on MS Angles, Plates, Channels etc - Held that: - It is observed that the subject items were mainly used by appellant for fabrication of structure used as basement for the capital good and for laying pipe lines. The original authority has entered into the conclusion that these cannot be considered as component/spare/accessorises to capital goods. On perusal of the month wise details of the credit availed it is seen that the appellant has not availed credit in the month of June and July, 2009. The period as per the invoices is seen to be prior to 07-07-2009 - In India Cements Ltd Vs CCE, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT], the Hon'ble High Court of Madras held that credit availed on MS items used for fabricating structural support is eligible, as without such support of the machines cannot be used without vibration and manufacturing process cannot be carried out - credit allowed - appeal allowed - decided in favor of appellant-assessee.
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