Cenvat Credit allowable on Steel Items setting up of Sponge Iron Kiln along with Power Plant: CESTAT applies ‘User Test’ [Read Order]

Cenvat Credit - Steel Items - Sponge Iron Kiln - Power Plant - CESTAT - User Test - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has applied the “user-test” by allowing cenvat credit allowable on steel items setting up of sponge iron kiln along with power plant. The assessee, M/s. Aryan Ispat and Power Pvt. Ltd. is engaged in the manufacture of iron and steel items on which applicable…

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