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2018 (3) TMI 344 - AT - Central ExciseCENVAT credit - items like angles, channels, joists, TMT bars, mill plates etc. - denial on the ground that these items are not capital goods nor components in machineries and therefore are not covered under the definition of inputs - Held that: - issue covered by the decision in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, 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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