Relief to SAIL: CESTAT rules Goods Used in Fabrication of Structures Embedded to Earth are ‘Inputs’ for Capital Goods [Read Order]

CESTAT rules Goods Used in Fabrication of Structures Embedded to Earth are 'Inputs' for Capital Goods; Relief to SAIL

By Kalyani B. Nair - On January 3, 2024 6:30 pm - 2 mins read

Relief - SAIL - CESTAT - Goods - Fabrication - Structures - Earth - Capital Goods - TAXSCAN

In a major relief to M/s Steel Authority of India Limited (SAIL), the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the goods used in fabrication of structures embedded to earth are ‘inputs’ for capital goods. The appellant procured various structural steel items (plates falling under Chapters 69, 72,…

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