2016 (5) TMI 1294 - AT - Central Excise

CENVAT Credit - capital goods such as Jumbo Electric Truck Jumbo Electric Platform MBC Slippers and GLV Structure - Held that - Both the sides agree that the issue of availability of CENVT Credit in respect of the railway track material stand decided by the Tribunal in the same appellant s case M/s Jindal Steel And Power Ltd. Versus Commissioner of Central Excise Raipur (CG) 2015 (11) TMI 453 - CESTAT NEW DELHI and the issue of availability of CENVAT Credit in respect of Jumbo Electric Truck and Jumbo Electric Platform stand decided in the same appellants case M/s Jindal Steel And Power Ltd. Versus Commissioner of Central Excise Raipur 2015 (11) TMI 453 - CESTAT NEW DELHI . By following the said decision which cover both the sides fully and finally we set aside the impugned order and allow the appeal.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the CENVAT Credit of duty on capital goods. The decision was based on previous rulings regarding similar issues, leading to the appeal being allowed.