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2019 (1) TMI 496 - AT - Central ExciseCENVAT Credit - supporting structures/staging of equipments - classification of such equipment - extended period of limitation - Held that:- Such classification cannot be questioned at the receivers end, besides the fact that it is beyond the scope of this single bench to scrutinise the same and beyond the scope of the Commissioner (Appeals) to divert from the bounds of the show-cause notice. Staging of equipment/erection of supporting structure - Held that:- CENVAT credit availed by the appellant in respect of supporting structure for its equipments was admissible. Appeal allowed - decided in favor of appellant.
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