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2018 (5) TMI 536 - AT - Central ExciseCENVAT credit - whether the appellants herein are eligible to avail CENVAT credit on MS Plates, MS Channels and angles, SS Sheets, MS Chequer Coils, MS Flats, welding electrodes, bolts, nuts and screws used in the appellants manufacturing premises or otherwise? - Held that: - It is a fact that CENVAT credit of Central Excise Duty paid on MS flats, angles etc. are availed and are undisputedly used for fabrication of various machineries and supporting structures - the issue has been settled by Hon’ble High Court of Gujarat in the case of Mundra Ports & SEZ Limited [2015 (5) TMI 663 - GUJARAT HIGH COURT], where it was held that these items are inputs and Central Excise duty paid on these inputs are eligible for availment of CENVAT credit under rule 2(k) of CENVAT Credit Rules, 2004, prior to 07.07.2009. Appeal allowed - decided in favor of appellant.
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