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2018 (3) TMI 99 - AT - Central ExciseCENVAT credit - M.S. Flats used for earthing and connecting of 66KV Switch yard - pre-fabricated windows and doors used in the factory - Hardener chemicals used mainly for flooring in the factory for holding structural of capital goods - machines tools and accessories for fabrication of capital goods in the factory - Held that: - identical issue decided in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - appeal allowed - decided in favor of appellant.
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