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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

CENVAT Credit - inputs or not - The CESTAT was justified in ...


CESTAT Upholds CENVAT Credit Eligibility for Inputs in Fabricating Capital Goods Structures, Dismissing Department's Appeal.

December 3, 2021

Case Laws     Central Excise     HC

CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication items supporting structures of capital goods - the CESTAT was right in law by allowing CENVAT Credit on the goods used for fabrication of supporting structure for capital goods - Tribunal was right in law in holding that the fabrication goods used for supporting structures were capital goods for which CENVAT Credit was allowable. - HC

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