CENVAT Credit Allowed for Fabricating Capital Goods Used in Final Product Manufacturing

Commissioner of Central Excise, Customs and Service Tax Vs Viraj Steel and Energy Limited (CESTAT Kolkata)

The case Commissioner of Central Excise, Customs, and Service Tax vs. Viraj Steel and Energy Limited was brought before the CESTAT Kolkata, with both the appellant and the respondent appealing against the impugned order. The facts of the case revolve around the assessee, engaged in the manufacture of sponge iron, availing CENVAT Credit on various steel items, treating them as ‘capital goods’ and ‘inputs’ under the Central Excise Tariff Act.

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