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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

CENVAT Credit - inputs/capital goods - staging structure - ...


CENVAT Credit Approved for Staging Structures in Sugar Mills; Essential for Machinery Operation per User Test Principle.

May 15, 2019

Case Laws     Central Excise     AT

CENVAT Credit - inputs/capital goods - staging structure - impugned articles were required to suitably support and facilitate the smooth functioning of the machines of the sugar mill - applying the principle of user test, credit allowed.

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