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2017 (12) TMI 73 - AT - Central ExciseCENVAT credit - input/capital goods - SS & CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, etc. for fabrication of various machineries viz. Blenders, Storage tanks, foundation/structures of machineries within the factory premises - Held that: - the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd’s case [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. SS & CR Coils, SS Plates, HR Sheets, CS Seemless Pipe, M/s Angles, Channels, etc. used for fabrication of machineries/capital goods and structure for capital goods within the factory premises are eligible to CENVAT credit, since supported by Chartered Engineer’s Certificate. Appeal allowed - decided in favor of appellant.
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