Any steel item used for fabrication of capital goods or inputs is entitled for CENVAT credit of Excise Duty in terms of Rule 2(l) CCR: CESTAT [Read Order]

CENVAT credit was allowable for any steel items used for the fabrication of capital goods.
steel item - fabrication of capital goods - capital goods - CENVAT credit - Excise Duty - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any steel item that has been used for the fabrication of capital goods or inputs is entitled to CENVAT credit in terms of Rule 2(l)/2(k) of the CENVAT Credit Rules (CCR), 2004.  Corporate Ispat Alloys Limited, the appellant assessee claimed…

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