2017 (10) TMI 959 - AT - Central Excise

CENVAT credit - iron items and cement used in construction of storage tank - Held that - similar issue has come up in appellants own case before this Tribunal in the case of Ultratech Cement Ltd. Vs. CCE Bangalore 2017 (6) TMI 796-CESTAT-Bangalore where it was held that on such items, the assessee is entitled to avail Cenvat Credit - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant is entitled to avail Cenvat Credit on iron items and cement used in the construction of a storage tank based on a previous decision. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.