2006 (4) TMI 43 - AT - Central Excise

Central Excise Cenvat credit - M.S. Angles, M.S. Channels, Chequered Plates, H.R. Plates, H.R. Chequered Coil used in erection of factory shed within the factory and utilized in relation to manufacture of final goods Eligible to capital goods

Summary

The Appellate Tribunal in Mumbai dismissed the department's appeal regarding the eligibility of Cenvat Credit for goods like M.S. Angles and plates under Chapter Heading No. 72.08. The Tribunal upheld the Commissioner (Appeals) decision that the disputed goods were capital goods used in the manufacture of structures within the factory, hence allowing the Cenvat Credit.