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2019 (5) TMI 135 - AT - Central ExciseCENVAT Credit - capital goods - MS Channels, MS Angles, CR Coils, HR Plates, MS Plates etc. - HELD THAT:- It is established that the impugned goods were used for repair and maintenance of capital goods and not for support structures, in particular. The decision in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS M/S RAJASTHAN SPINNING & WEAVING MILLS LTD. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] has considered the same issue wherein it was held that when MS Angles, MS Channels etc., are used for erection of capital goods without which capital goods cannot be used for the manufacturing activity, the credit would be eligible. Credit allowed - appeal allowed - decided in favor of appellant.
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