CESTAT allows CENVAT credit on MS items used for fabricating & installing plant 

Steel Strips Wheels Ltd. Vs Commissioner of GST & Central Excise  (CESTAT Chennai) Brief facts are that the appellants are engaged in manufacture of automotive wheel rims and are registered with the Central Excise Department. They availed the facility of CENVAT credit of duty paid on inputs, capital goods and service tax for paying central excise duty on clearance of the final products. It was noticed that the appellant has availed CENVAT credit on MS sheets, SS sheets and zinc sheets which were used for fabrication of a new paint plant in their premises. The department was of the opinion...