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M/s. ACC Ltd. Versus Commissioner of Central Excise & service tax (LTU) , Mumbai

2016 (9) TMI 1312 - CESTAT MUMBAI

CENVAT credit -iron and steel angles, channels, beams, etc. - It is the case of the revenue that these items are not capital goods while it is the case of the appellant that these items are used for fabrication/ erection/installation of Kiln especial .....

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TISGARH HIGH COURT] has held that cenvat credit are eligible on steel plates, and MS channels used in fabrication of chimney for diesel generating set - credit allowed - decided in favor of assessee. - Appeal No. E/1343/10 - final order No.A/93023/16 .....

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10. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of cenvat credit of central excise duty paid on iron and steel angles, channels, beams, etc. during the period Dec.2007 to January 2008. It is .....

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the plant. Both the lower authorities have come to a conclusion that angles channels, beams, can neither be termed as inputs used in or in relation to the final products or they are specified capital goods and nor can be said to be used as component .....

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ment of cenvat credit on plates, rounds, sheets bar, joints and angles. The Division bench by order no. 52091/2016 dated 06.06.2016, relying upon the judgment of the Hon'ble High Court of Gujarat in the case of Mundra port and rejected the appeal .....

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