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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Cenvat credit - structural items such as M.S. angles, M.S. ...


Structural Items in Support Structures Qualify as Capital Goods for Cenvat Credit u/r 2(a) of Cenvat Credit Rules.

September 6, 2016

Case Laws     Central Excise     AT

Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. - AT

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