Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]

By Devanand T R - On September 26, 2023 2:00 pm - 2 mins read
Capital Goods - Installed - Marine Terminal - Facility Area - Considered - Integral Part - Manufacturing Process - Eligible - CENVAT Credit - CESTAT - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that Capital Goods installed in the Marine Terminal Facility (MTF) area are an integral part of the Manufacturing process and thus eligible for CENVAT (Central Value Added Tax) Credit. The decision came in response to the Excise Appeal filed by M/s. Chemplast Sanmar…

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