2018 (3) TMI 1666 - AT - Central Excise

CENVAT Credit - cement and steel bars used in the structural foundation to support the power plant - Held that - The Larger Bench in M/S. MANGLAM CEMENT LTD. VERSUS C.C.E. JAIPUR-I 2018 (3) TMI 1547 - CESTAT NEW DELHI held that such goods are eligible for Cenvat credit either as capital goods (accessories) or as inputs in view of various decisions of the Hon ble Apex court and Hon ble High Courts referred to therein - appeal allowed - decided in favor of appellant.

Summary

The appeal was against the order of Commissioner (Appeals), Central Excise, Jaipur regarding Cenvat credit for cement and steel bars used in a power plant's structural foundation. The Larger Bench held that the goods are eligible for Cenvat credit and set aside the impugned order, allowing the appeal.