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2017 (2) TMI 532 - AT - Central ExciseCenvat credit - M.S. Steel items used in the fabrication of structures, cable tray, angles, etc - Rule 2(a) of Cenvat Credit Rules, 2004 - Held that: - Mere assertion of legal definition without supporting fact cannot be sustained to deny the credit. The decided cases, as mentioned above, are in support of the appellant’s plea for credit. Further, as held by the Hon’ble Supreme Court in the case of Rajasthan Spg. & Wvg. Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] the nature of usage of items on which the credit has been availed has to be examined in the factual context to determine their eligibility or otherwise. Applying such “user test”, the appellant’s eligibility for credit cannot be denied in the facts as recorded by the Lower Authorities - Appeal allowed.
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