Cenvat Credit of steel materials such as angle, channel, plates etc, used for making support structure of plant machinery under the Cenvat Credit rules, Central Excise

[BipadBhanjan dixit]

Use of Angle, channel , plates(chapater heading 72) within plant for making support structure of machinery of DRI plant, SMS plant. Whether Cenvat Credit is allowable u/r 2(a) of the CENVAT CREDIT Rules,( chapter heading 84) in between the period from 01-01-2016 to 30-06-2017. If answer is affirmative, please clarify with justification ,sir (s).

Posts / Replies

[KASTURI SETHI]

Sh.BipadBhanjan Dixit Ji,

There are so many case laws in your favour. A few decisions are given below :-

1. Oudh Sugar Mills Vs. CCE, Lucknow reported as 2017 (7) TMI 1108 - CESTAT ALLAHABAD as per EXCUS Not challenged by the department).

2. J.B. DARUKA PAPERS LTD.Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW reported as 2017 (9) TMI 1717 - CESTAT ALLAHABAD (Challenged by the department in High Court).

3. Yash Papers Ltd. Vs. CCE Allahabad reported as 2017 (8) TMI 990 - CESTAT ALLAHABAD. Not challenged by the department.

[KASTURI SETHI]

2016 (8) TMI 534 - CESTAT ALLAHABAD - MEENU PAPER MILLS PVT. LTD. Versus COMMISSIONER OF C. EX., CUS. & S.T., MEERUT-I

 

[RAMASWAMY Advocate]

In my view cenva credit is eligible for angles, channels etc for setting up plant and machine.