Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 273 - AT - Central ExciseCENVAT Credit - input services - Angles, Channels, Sheets and Plates etc. used in structural support and also fabricated structurals like technological structure, cable tray, earthing strip, used in the factory of production - HELD THAT:- Hon’ble Madras High Court in the case of M/S. INDIA CEMENTS LTD. VERSUS THE CUSTOM, EXCISE AND SERVICE TAX & THE COMMISSIONER OF CENTRAL EXCISE, [2015 (3) TMI 661 - MADRAS HIGH COURT] has held that steel items like MS Rod, Sheet, MS Channel, MS Plate, Flat, etc., used for erection of capital goods or used for fabrication of structural to support various machines, such as crusher, Kiln, hoopers, etc., and without such structural, machinery could not be erected and would not function. It was held that on these items, Cenvat credit is allowable in terms of Rule 2(a) (A) of Cenvat Credit Rules, 2004 - credit is available in respect of iron and steel items like Angles, Channels, Sheets, Plates etc., used as structural support. CENVAT Credit - ‘fabricated structural’ procured from suppliers like McNally Bharat, and as well as MIDH Private Limited. - HELD THAT:- Being items like technological structure, which have been used in flotation cell, SPVC pumps. Further, Cable Tray have been used for support of cables in the flotation cell and earthing strips have been used for earthing in pressure filters. Cable tray have also been used for support of cables in pressure filters. CENVAT Credit - technological structures, cable tray, earthing strip etc. procured from Macnically Bharat and MIDH Private Limited - HELD THAT:- The details furnished have not been found to be untrue and further, no reliance can be placed on the verification reports of the Range superintendent dated 31.03.2017, as the copy of the said report was never made available to the appellant/asseessee - the appellant is entitled to cenvat credit also for this amount of ₹ 7,92,597/-. Demand set aside - penalty also set aside - appeal allowed - decided in favor of appellant.
|