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2019 (11) TMI 378 - AT - Central ExciseCENVAT credit - inputs and capital goods - MS Angles, MS Channels, etc., used for fabricating and installing the capital goods - HELD THAT:- In the case of SAI SAMHITA STORAGES P. LTD. VERSUS CC. & CE., VISAKHAPATNAM-II [2010 (4) TMI 484 - CESTAT, BANGALORE] this Tribunal has held that Cenvat credit is available on such goods used in fabricating capital goods and the decision was upheld by the jurisdictional High Court of Andhra Pradesh in COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT]. The appellant is entitled to the Cenvat credit - Appeal allowed - decided in favor of appellant.
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