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2021 (4) TMI 848 - AT - Central ExciseCENVAT Credit - capital goods - MS plates, MS angles, MS channels etc. falling under Chapter 72 and Nickel screen/pugmills falling under Chapter 73 and chains falling under Chapter 73 - HELD THAT:- It is found that for the period September 2015 to March, 2016, the cenvat credit on these disputed items were denied by the Department and this Tribunal in THE UGAR SUGAR WORKS LTD VERSUS COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAUM [2019 (5) TMI 654 - CESTAT BANGALORE] has allowed the appeal of the appellant. The issue is squarely covered by various decisions relied upon by the appellant including the appellant’s own case - appeal allowed - decided in favor of appellant.
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