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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input - HR coils - MS plates - HT strappings - ...

March 18, 2021

Case Laws     Central Excise     AT

CENVAT Credit - input - HR coils - MS plates - HT strappings - HRSS plates - GI flat - Grate Plate - CI Bend - MS Boiler Plates - SS Plates - these items are part and parcel of various goods and has rightly been classified as inputs for fabrication of various capital goods as per Rule 2(k) of CENVAT Credit Rules, 2004 which in turn are used in the manufacture of finished goods and therefore are eligible for cenvat credit. - AT

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