Capital Goods used for Fabricating Structural Support to Machinery used for Manufacturing Excisable Goods is Eligible to Avail CENVAT credit of Excise Duty: CESTAT [Read Order]

By Shabna Rahim - On August 17, 2023 6:30 am - 2 mins read
Capital-Goods - Fabricating -Structural- Support - Machinery - Manufacturing- Excisable- Goods - Eligible - CENVAT -credit - Excise -Duty-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the capital goods used for fabricating structural support to plant and machinery used for the manufacturing of excisable goods were eligible to avail of the CENVAT credit of excise duty.  Nayara Energy Limited, the appellant assessee was an integrated huge…

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