Cenvat Credit of steel materials such as angle, channel, plates etc, used for making support structure of plant machinery under the Cenvat Credit rules
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....envat Credit of steel materials such as angle, channel, plates etc, used for making support structure of plant machinery under the Cenvat Credit rules<br> Query (Issue) Started By: - BipadBhanjan dixit Dated:- 6-11-2021 Last Reply Date:- 12-11-2021 Central Excise<br>Got 3 Replies<br>Central Excise<br>Use of Angle, channel , plates(chapater heading 72) within plant for making support structure of m....
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....achinery of DRI plant, SMS plant. Whether Cenvat Credit is allowable u/r 2(a) of the CENVAT CREDIT Rules,( chapter heading 84) in between the period from 01-01-2016 to 30-06-2017. If answer is affirmative, please clarify with justification ,sir (s). Reply By KASTURI SETHI: The Reply: Sh.BipadBhanjan Dixit Ji, There are so many case laws in your favour. A few decisions are given below :- 1. Oud....
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....h Sugar Mills Vs. CCE, Lucknow reported as 2017 (7) TMI 1108 - CESTAT ALLAHABAD as per EXCUS Not challenged by the department). 2. J.B. DARUKA PAPERS LTD.Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW reported as 2017 (9) TMI 1717 - CESTAT ALLAHABAD (Challenged by the department in High Court). 3. Yash Papers Ltd. Vs. CCE Allahabad reported as 2017 (8) TMI 990 - CESTAT ALLAHABAD. Not challenged ....
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....by the department. Reply By KASTURI SETHI: The Reply: 2016 (8) TMI 534 - CESTAT ALLAHABAD - MEENU PAPER MILLS PVT. LTD. Versus COMMISSIONER OF C. EX., CUS. & S.T., MEERUT-I Reply By RAMASWAMY Advocate: The Reply: In my view cenva credit is eligible for angles, channels etc for setting up plant and machine.<br> Discussion Forum - Knowledge Sharing ....