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2016 (12) TMI 1122 - CESTAT NEW DELHICENVAT credit - MS angles, shapes, sections, channels etc - denial of credit on the ground that supporting structures of furnace plant and rolling mill were permanently embedded to earth and hence these were not goods and consequently it cannot be said that these goods were used in the manufacture of capital goods - Held that: - The issue of Cenvat credit on structural items used in the fabrication of support structures for capital goods has been decided in favor of the appellants in the case of Monnet Ispat & Energy Ltd. vs. CCE, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI], where it was held that Applying the principle of “user test” laid down by the Hon’ble Supreme Court in Jawahar Mills case (2001 (7) TMI 118 - SUPREME COURT OF INDIA ) the angles, beams and channels used in the making and fabrication of these capital goods are found eligible for Cenvat credit. Appeal allowed - decided in favor of appellant.
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