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2019 (3) TMI 1144 - AT - Central ExciseCENVAT Credit - capital goods - structural items i.e. Steel Plates, TMT Bars, Angles, Beams etc. - period from January 2008 to June 2009 - Held that:- Both the authorities have wrongly relied upon the decision of Vandana Global Ltd. which has now been set aside by the Chattishgarh High Court [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] wherein it has been held that the amendment to Rule 2(k) of CCR, 2004 are only prospective in nature - Further, the period involved in the present case is from January 2008 to June 2009 which is prior to 07.07.2009 and therefore, the amendment carried out on 07.07.2009 is not applicable in the present case. Further, the impugned steel items were used for fabrication of equipment/machinery or supporting structure of the equipment/machinery and are treatable as components/parts of such equipment and machinery and hence credit on the said material is admissible as capital goods. Credit allowed - appeal allowed - decided in favor of appellant.
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