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2010 (12) TMI 222 - CESTAT, DELHICenvat Credit – Assesse has a manufacturer of Glass bottles – Assessee has taken credit on capital goods - The department was of the view that these items are not parts or accessories of the machinery for manufacturing glass or glassware and since headings/sub headings under which these items fall, are excluded from the purview of Serial No.1 to 4 of the Table annexed to Rule 57Q of Central Excise Rules, 1944, the same cannot be treated as capital goods, and therefore, the same would not be eligible for capital goods mdovat credit – Held that from the use of the disputed items, it is seen that they are integral part of machinery used for manufacturing of glass bottles, though the individually these items fall in the heading/sub headings which are excluded from serial No.1 to 4 of the Table annexed to Rule 57Q of Central Excise Rules, 1944 – Appeal are allowed
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