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2019 (1) TMI 617 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS plates, HR sheets, angles, channels, beams, joists and MS flats falling under Chapter 72 were used as inputs for fabrication of bunkers - Held that:- This issue has been settled in favour of the appellant by various decisions wherein it has been held that the availment of credit on various items of iron and steel which are used in fabrication of storage tanks/bunkers are held to be inputs and the assessee is entitled to CENVAT credit of the same - reliance placed in the case of Suguna Metals Pvt. Ltd. vs. CCE, Hyderabad-I [2016 (1) TMI 1167 - CESTAT HYDERABAD] - credit allowed - appeal allowed - decided in favor of appellant.
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