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2014 (2) TMI 1155 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - whether various iron and steel items like MS Plate, HR Plate, MS channel, angles, etc. are entitled to avail the benefit of CENVAT credit of duty paid on the same - Held that:- if such goods are used for supporting structurals, they will not be entitled to CENVAT credit, but if the same are used for fabrication of machines installed in the factory, the benefit of CENVAT credit would be available. - Commissioner (Appeals) has, after considering the documentary evidence before him, given a categorical finding that such items have been used for making equipments and parts of rolling mills. He has also examined Schematic Diagram of Rolling Mill & Layout of Rolling Mill with regard to the uses of these items in the factory of the production. As such, he has held that in as much as the items in question were used for fabrication of the machines, the respondents are entitled to the CENVAT credit - Decided against Revenue.
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