CENVAT credit on capital goods used in the construction/erection of plant is allowed

Brief of the Case

In the case of M/s.Thiru Arooran Sugars Vs. The Custom, Excise and Service Tax Appellate Tribunal, Hon’ble Madras High Court held that CENVAT credit on capital goods used in the erection of various capital goods, viz., M.S.Plates, M.S.Angles, M.S.Channels and H.R. Plates, which were purchased and utilized in the construction/erection of plant is allowed by following the principles laid down in the case of 2010 (255) E.L.T.481 (Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd.).

Brief Facts of the case

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