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2015 (10) TMI 2565 - CESTAT NEW DELHICenvat credit - Penalty - Held that: - the disputed goods have been used by the appellant for repair, maintenance and fabrication of the machines/ machineries installed in the plant - From the purchase requisition slips available in the file that the appellant had clearly mentioned the requirement of the disputed goods for the intended purpose i.e. for repair and maintenance of various machines, namely, kiln, Clinker stock pipes etc - ven assuming that the disputed goods cannot be considered as capital goods, still I am of the view that the same shall be considered as input for the purpose of taking cenvat credit in view of the unambiguous definition of input contained in Rule 2(k) of the Cenvat Credit Rules - Decided in favor of the assessee.
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