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2018 (9) TMI 909 - CESTAT CHANDIGARHCENVAT credit - capital goods - steel items namely M.S. Angles, Beams, M.S Channels, Bars, Plates, Shapes and Sections used in the manufacture of Parts of Plant and Machinery which were either permanently embedded to the earth or were for providing access to various machines - Held that:- The items of iron and steel were used in the capital goods which had been put to captive uses in the factory for the manufacture for final product - Under Rule 2(k) of the credit rules, inputs in the case of goods used in the factory of manufacture of final products, these goods were used towards the manufacture of capital goods used in the factory for final product captively which are exempted by way of Notifacation No. 67/95-CE dated 16.03.95. This issue is no more res integra and is covered in favour of the assessee in the case of Ritesh Trade Fin Ltd. Vs. Commissioner of Central Excise, Bolpur [], where it was held that Plea that capital goods were not excisable goods as they were attached to earth to be irrelevant. Credit allowed - appeal dismissed - decided against Revenue.
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