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2016 (6) TMI 1171 - CESTAT HYDERABADCENVAT credit - MS angles, MS plates, MS channels, MS beams, HR coils/sheets etc - Held that: - As per the definition of inputs, the goods used in the manufacture of capital goods is eligible for credit. It is seen from the records that subject items were used for fabrication of belt conveyors, chutes, ducts, chimneys etc. Department does not have a case that the subject items were diverted from the factory in any manner. Appellants have furnished in their returns as well as statements regarding the credit availed. To avoid breakdown and interception in the manufacturing activity, timely repair and maintenance of machinery is necessary - credit allowed - appeal allowed - decided in favor of appellant.
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