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2017 (1) TMI 751 - AT - Central ExciseCENVAT credit - capital goods - MS angles, channels, sheets etc., - Held that: - the period involved is prior to 07/07/2009 on which date the restriction with regard to use of MS items came to be introduced in the definition of inputs. The appellants have been able to establish the use of the subject items by furnishing a Chartered Engineer certificate. So also, the Range Officer’s report furnished after inspection of factory premises pursuant to the direction of the adjudicating authority also shows that the subject items were used for manufacture of capital goods / parts / components as explained by the counsel for the appellant - The issue whether the MS angles, channels etc. used for fabrication of capital goods is eligible for credit during the relevant period was analysed by the Tribunal in many cases whereby it has been held that the credit is admissible - the disallowance of credit is unjustified - appeal allowed - decided in favor of appellant.
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