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2017 (3) TMI 1283 - AT - Central ExciseCENVAT credit - Whether the appellant is eligible to avail cenvat credit on the items which are used in the transmission line which has been erected as dedicated transmission line only for the appellant’s use? - Held that: - Cenvat Credit is not eligible only on the ground that these goods are immovable is against the law as settled by the Hon’ble High Court of Gujarat in the case of Mundra Ports and Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT]. In that case, the Tribunal had denied the Cenvat Credit on the steel and cement used in the construction of jetty which is used for providing port services/cargo holding services - appeal allowed - decided in favor of appellant.
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