‘Angles’, ‘Beams’ and ‘Channels’ are covered within the Definition of ‘capital goods’ in rule 2(a) of CENVAT Credit Rules: CESTAT [Read Order]

CESTAT - capital goods - CENVAT Credit Rules - excise - taxscan

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Angles’, ‘Beams’ and ‘Channels’ were covered within the definition of ‘capital goods’ in rule 2(a) of CENVAT Credit Rules, 2004. The proceedings, culminating in the impugned order of Commissioner of Central Excise, Customs & Service Tax, Raigad, initiated against…

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