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2017 (12) TMI 753 - AT - Central ExciseCENVAT credit - HR sheets, MS plates, Channels, Joists, Beams, etc., used in fabrication / support structure for bunkers, columns and pollution control equipment for enhancement of chimney height which were embedded to earth - denial on the premise that these becomes immovable property - Held that: - all the steel items have been used by the appellant for fabrication of support structures for bunkers, columns and pollution control equipment for enhancement of chimney height which are integrally part of the machinery for manufacturing of their final product - reliance placed in the case of 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 the steel items which has been used for fabrication of support structures on which machinery has been affixed, although these support structures are embedded to earth, the assessee is entitled to avail CENVAT credit as without these support structures, the machinery cannot function - appeal allowed - decided in favor of appellant.
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