Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 905 - AT - Central ExciseCENVAT credit - MS sheets, angles, channels, MS plates etc. - denial on the ground that they are being used as supporting structurals, which cannot be held to be Cenvatable after the insertion of explanation 2 to Rule 2(k) of CCR 2004 - Held that: - Reference can be made to Hon'ble Gujarat High Court’s decision in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], where it was held that plain reading of the definition of Rule 2(k) would demonstrate that all the goods used in relation to manufacturer of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit - we deem it fit to set aside the impugned order and remand the matter to original adjudicating authority - appeal allowed by way of remand.
|