CENVAT allowed on fabrication of capital goods – CESTAT

CA Urvashi Porwal Brief of the case In the case of CCE & ST, Raipur Vs. M/s. Mahamaya Steel Industries Ltd., it was held that CENVAT credit on various items used in the fabrication of capital goods can be availed. In the present case, the assessee provided sufficient evidence to prove the usage of different items in the installation of capital goods. Facts of the Case The respondent herein are engaged in the manufacture of various Iron and Steel products such as Joists, Channel, Angles, Blooms  liable to central excise duty. They were availing  cenvat credit of duty paid on inputs and ca...