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2018 (2) TMI 1098 - AT - Central ExciseCENVAT credit - input/capital goods - MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc. used in the manufacture of EOT, Gantry Cranes and in the construction of supporting structures - Held that: - issue on eligibility of input credit for goods like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc., used in the manufacture of structures for movement of EOT Cranes, Iron Frames for EOT Cranes etc., is no longer res integra and has been put to rest in favour of the assessee in a plethora of cases - the disputed inputs are very much eligible inputs for the purpose of availment of Cenvat credit by the assessee. Capital goods used outside the factory premises of the assessee - Held that: - all the capital goods had been manufactured only in the assessee's main Unit and were cleared to their own extended premises/Units where the job work of the main Unit was undertaken - credit allowed. Appeal dismissed - decided against Revenue.
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