fabrication of capital goods as well as for supporting structures. During the course of Audit, this fact was revealed to the Revenue and therefore relying ... premise that as these steel items are used for fabrication of supporting structures which were embedded to earth, therefore appellant is not entitled to take
also furnished. It is pointed out that appellants unit was audited by the officers of the department. A show-cause notice ... items, observing that the MS items were used as support structures for pollution control equipment and other parts of plant/machinery. The show-cause notice
part thereof; or
(b) laying of foundation or making of
structures for support of capital
goods, except for the provision of
any taxable service specified ... market
research, storage upto the place of removal,
procurement of inputs, accounting, auditing,
financing, recruitment and quality control,
coaching and training, computer networking,
credit rating
that the assessee is engaged in the manufacture of excisable goods. An audit was conducted on 13.11.2009 and it was alleged that the assessee ... Chequered Plate, MS Angles, Bars, Ms Channel, Sheets, Plate, Joist, HR Coil, Structures, Shape and sections, clamps, SS Rocks/Trays/Aluminium Sheets, Well glass
duty paid on inputs, capital goods. During the course of audit it was observed that appellants had availed credit on M.S.Items( viz. Angles ... department was of the view that these were used for construction of structures and was in no way used in or in relation to manufacture
Saint Gobain Glass India Ltd vs Commissioner Of Central Excise & St on 8 September
Chitra Publicity Company Pvt Ltd vs Service Tax - Ahmedabad on 31 October, 2019
Customs, Excise
together for common disposal.
Appeal No. E/40252/2013
2. Pursuant to audit it emerged that the said assessee has
availed Cenvat credit ... Beams, HR coils, HR plates, HR
sheets, Chequered plates etc., used as structurals in
construction of plant, as capital goods. Proceedings were
3
initiated, interalia
