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CENVAT Credit eligible on items of iron & steel used in maintenance of existing plant & machinery
Case Law Details
- Case Name
- J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi)
Commissioner (Appeals) disallowed Cenvat credit totalling Rs. 2,50,195/-, which was mainly on account of iron and steel structure, tower material, steel casting.
Appellant inter alia urges that admittedly these items have been used by the appellant in the factory of production. These items have been used in repair and maintenance of the existing plant and machinery and also in fabrication of structural to support the manufacturing machinery, without which no manufacture can take place of the ex...
