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2019 (3) TMI 937 - AT - Central ExciseCENVAT Credit - various items such as H.R. Plates, M.S. Sheet, M.S. Plate, M.S. Angle, M.S. Channel, C.R. Coil, S.S. Flat, Chequered Plate, M.S. Square, C.R. Strips, M.S. Girder, C.I. Casting, Rails & Welding Electrodes, which were used in fabrication of new machineries and parts thereof used for manufacture of sugar - Held that:- The issue is no more res-integra and the same has been decided by this Tribunal in appellant’s own case M/S DSM SUGAR, SHRI GAURAV GOYAL, MANAGING DIRECTOR VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2018 (5) TMI 464 - CESTAT ALLAHABAD], where it was held that the definition of inputs in Rule-2 (k) read with Explanation-2 provides– input includes goods used in the manufacture of capital goods which are further used in the factory of the manufacturer - appeal allowed - decided in favor of appellant.
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