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2019 (2) TMI 556 - CESTAT BANGALORECENVAT Credit - capital goods - various iron and steel items used in the fabrication of parts of capital goods and structural support for capital goods - Held that:- Both the authorities have relied upon the verification report dated 25.08.2008 prepared by the Asst. Commissioner, Dharwad which is one sided and copy of the same has not been given to the appellant. Therefore, the same cannot be relied upon for denying the CENVAT credit. The impugned items have been used in fabrication of capital goods such as cane unloader, bagasse carrier, crystallizer, hot & cold water tank, molasses tanks on which credit has been allowed - credit allowed - appeal allowed - decided in favor of appellant.
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