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2017 (12) TMI 484 - AT - Central ExciseCENVAT credit - capital goods - certain items of Iron & Steel etc - Held that: - the issue herein is squarely covered in favour of the appellant as held by Hon'ble Madras High Court in appellant's own case M/s. India Cements Ltd. Versus The Custom, Excise and Service Tax & The Commissioner of Central Excise [2015 (3) TMI 661 - MADRAS HIGH COURT], where it was held that on items like MS Rod, MS sheet, MS channels, MS plate, etc. used for erection of capital goods and used for fabrication of structural to support various machines like crusher kiln hopper etc. without which such a structural machinery could not be erected and would not function, which fact is not disputed, and credit remains allowed - credit allowed - appeal allowed - decided in favor of appellant.
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