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2017 (2) TMI 877 - AT - Central ExciseCENVAT credit - holdings - denial on the ground that holdings used as support structures for the factory shed as well as the EOT cranes - Held that: - In fact crane column is used to hold crane girders in position properly while the crane is working. In view of this use, it is essential accessories for EOT crane installed in the appellant’s factory as EOT crane cannot function without the crane column - the impugned order on which credit has been denied is covered in the scope of the terms “accessories”, in the definition of capital goods at clause (ii) of Rule 2(b) of Cenvat Credit Rules, 2004 because it is specifically designed fabricated/manufactured as per specific technical requirement - credit allowed - appeal allowed - decided in favor of appellant.
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