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2018 (4) TMI 66 - AT - Central ExciseCENVAT credit - M.S.beams, M.S.Channels, M.S.Angles, M.S.Bars, M.S.Joist, H.R.Plate, H.R.Coil, Plate, Chequered Plate, Chequered Coil etc. - Welding Electrodes - Held that: - the said items were used for making various machines /machines parts and accessories thereof such as Kiln, conveyor, pollution control equipments, Hooper - Revenue had not seriously contested the use of items in their appeals. Reliance placed 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. Appeal dismissed - decided against Revenue.
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