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2017 (8) TMI 694 - CESTAT ALLAHABADCENVAT credit - inputs - whether the appellant manufacturer of V. P. Sugar and molasses have rightly availed Cenvat credit of ₹ 99,94,125/- during the period 2005-06 to August 2008 on goods like M.S. Plates, M.S. Channels, H. R. Coils, M.S. Angles, etc. by treating these goods as inputs? - Held that: - the appellant is entitled to Cenvat credit on items of iron and steel in question as the same have been used for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures etc., as no excisable products can be manufactured without the same - the amended definition of ‘inputs’ under CENVAT credit Rules provides for availability of CENVAT credit to a manufacturer on all items utilized by the manufacturer in the factory for or of production - appeal allowed - decided in favor of appellant.
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