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2018 (4) TMI 828 - AT - Central ExciseCENVAT credit - MS angles, platform and MS plates and channels and GI structurals used in fabrication of capital goods - Held that: - the eligibility of credit on these items or similar such items have been subject matter of various decided cases of the Tribunals, High Courts and Hon’ble Supreme Court. By now, the legal position is to allow credit on various MS items which are used for fabricating capital goods or accessories and support structures of such capital goods - the decision in the case of Singhal Enterprises Pvt. Ltd. vs. CC & CE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI] referred - appeal allowed - decided in favor of appellant.
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