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2019 (5) TMI 131 - AT - Central ExciseCENVAT Credit - Capital goods - MS channels and MS angles used to give support to the foundation of Pollution Control Equipment - HELD THAT:- It has been held in a slew of judgments by various High Courts that MS structurals which are used to support plant and machinery or which went in erecting foundations to hold plant and machinery are integral part of capital goods. In M/S. THIRU AROORAN SUGARS, M/S. DALMIA CEMENTS (BHARAT) LTD. VERSUS CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2017 (7) TMI 524 - MADRAS HIGH COURT], the Hon’ble High Court has held that whether “user test is applied or the test that they are integral part of capital goods applied”, such items are eligible to get Cenvat benefit as they fall within the scope and ambit of Rule 2 (a) (A) as well as 2 (k) of CCR, 2004. Credit allowed - appeal allowed - decided in favor of appellant.
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