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Central Excise - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. ...

Central Excise

April 13, 2023

CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery - it clearly appears that all the goods were used for capital goods in the factory of the appellant. On the basis of the Chartered Engineer’s Certificate, there are no reason why the CENVAT credit should not be allowed. - AT

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