2019 (2) TMI 1552 - AT - Central Excise

CENVAT Credit - inputs - structures and angles used for lying foundation of capital goods - Held that - Considering the fact that the items used by the appellant for fabrication of capital goods, in that circumstances, the items in question do qualify inputs in terms of Rule 2(a) of CCR, 2004 as accessories to the capital goods. Therefore, the appellant is entitled to avail cenvat credit on the items in question - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Chandigarh allowed the appeal, granting cenvat credit on structures and angles used for lying foundation of capital goods as accessories to the capital goods. The impugned order denying the credit was set aside. The appeal was allowed with consequential relief.