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2018 (2) TMI 614 - AT - Central ExciseCENVAT credit - inputs/capital goods - Rail Systems, M.S. Racks, Testing Stands, cast crayon beams, battery sets, metal furniture (Tables), M.S. Beams and other fabrication items - Held that: - battery sets, and cast cryston beams are used in or in relation to the manufacture of finished goods, hence eligible to credit. From the record, it is not clear whether the MS Angles, MS beams, channels etc. are used for the fabrication of the machineries or supporting structure of capital goods - to ascertain the use of MS Angles, MS Beams etc. in the factory, it is hereby remanded to the adjudicating authority to ascertain the fact and decide the same. Appeal allowed in part and part matter on remand.
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