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2018 (6) TMI 433 - AT - Central ExciseCENVAT credit - inputs/capital goods - H.R. Plates, H.R. Sheets, M.S. Channels, M.S. Joists etc. used as structural items in their factory - period involved is prior to 07.07.2009 - Credit on MS items used for structural supports has been denied alleging that after fabrication and fixing to the earth, these become immovable property - Held that:- In the case of the Mundra Ports & Special Economic Zone Ltd. Vs CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], it has been observed that the Tribunal has not explained in the decision of Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] as to what is the aid used for considering that the amendment brought forth has retrospective application, and the denial of credit - the disallowance of credit is unjustified - appeal allowed - decided in favor of appellant.
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