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2020 (3) TMI 834 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS Items - angles, channels and plates which are used for construction of plant and supporting structures of machinery - period from September 2008 to December 2010 - denial of credit on the ground that the MS items have been used as support structure of capital goods and for laying foundation - HELD THAT:- It is not found that these items have been used as support structure for capital goods. In paragraph-2 the ld. Counsel has explained as to the purposes for which MS items were used. Apart from a bald allegation in the SCN that these items are used as support structures, department has not put forward any cogent evidence to show that these are support structures for particular item of capital goods. As these items have not been used as support structures or for laying foundation, we find that the disallowance of credit is unjustified. Appeal allowed - decided in favor of appellant.
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