Case Law Details
Vishal Metallics Private Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
Principle of ‘user test’ also need to be considered while deciding the entitlement of assessee to avail CENVAT Credit as laid down by the Hon’ble Supreme Court in the case of CCE Vs. Rajasthan Spinning & Weaving Mills Limited 2010 (255) ELT 481 (SC).
It is not in dispute that various steel items have been used for the purpose of setting up of Sponge Iron Plant for manufacture of final products. Therefore, by applying the “user test” principle, the Appellant is entitled to avail credit on the steel items.
FULL TEXT OF THE CESTAT KOLKATA ORDER
The instant Appeal has been filed by the Appellant against Order-in-Appeal dated 30.11.2017 passed by the Ld. Commissioner (Appeal), Bhubaneswar.
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