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2018 (8) TMI 1500 - AT - Central ExciseCENVAT Credit - inputs - MS angles, MS plates, channels, aluminium coils, asbestos, etc., used for making structures for support of capital goods - Held that:- The issue is no longer res integra and has been laid to rest by the jurisdictional Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Ltd. Vs. CESTAT, Chennai [2017 (7) TMI 524 - MADRAS HIGH COURT], where it was held that the credit availed on such MS channels, plates, etc., used as structural items, is very much eligible. The Ld. AR has argued that while the decision has covered only MS angles, plates, channels, etc., however, in the present appeals, there is also a dispute concerning admissibility of Cenvat Credit on asbestos - Going by the ratio laid down by the jurisdictional High Court in the Thiru Arooran Sugars judgment, asbestos would also be required as a structural, along with the MS angles, plates, etc. - credit allowed. Appeal allowed - decided in favor of appellant.
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