Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises

Last updated: 22 September 2021

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The CESTAT Kolkata has ruled that Cenvat credit is allowable on steel items used in the fabrication of capital goods and their accessories within manufacturing premises. The tribunal found that the Commissioner had failed to properly verify the appellant's claims regarding the use of these items, instead largely repeating previous findings. Citing earlier judgments, the CESTAT confirmed that steel items used for structural support of capital goods qualify as capital goods themselves and are therefore eligible for Cenvat credit.

Court :
CESTAT, Kolkata

Brief :
In M/s Jai Balaji Industries Limited v. Commissioner of Central Excise, Customs& Service Tax, Durgapur [Final Order No.75548/2021 dated August 25, 2021], M/s Jai Balaji Industries Limited ("the Appellant") has filed the current appeal being aggrieved against Order-in- Original dated March 10, 2016 ("OIO") passed by the Ld. Commissioner of Central Excise, Customs, Service Tax, Durgapur.

Citation :
Final Order No.75548/2021 dated August 25, 2021

Daily Limit Reached