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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

CENVAT credit - Cement and Steel items - irrespective of the ...


CENVAT Credit Applies to Cement and Steel as Capital Goods in Machines, Regardless of Classification as Components or Accessories.

March 31, 2018

Case Laws     Central Excise     AT

CENVAT credit - Cement and Steel items - irrespective of the classification of components, spares and accessories, when those are fitted to the machines/machineries of the above eligible Chapters, the same should also be considered as capital goods for availment of Cenvat Credit of Central Excise duty paid thereon. - AT

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