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2011 (7) TMI 993 - CESTAT, NEW DELHIWhether the M.S. plates, beams, angles, channels, sheets etc. used for repair and replacement of damaged parts of cement plant and machinery - clin, pre-heater, cement mill, raw mill, coal mill etc. are eligible for Cenvat credit either as capital goods or as inputs – Held that:- foundation and supporting structures embedded to earth are capital assets and the same do not qualify as capital goods as defined in Rule 2(a) of Cenvat Credit Rules and hence the steel items used for erection of the supporting structures are not eligible for Cenvat credit. order denying Cenvat credit in respect of these items is upheld Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit – Held that:- these items are used as a replacement for parts of the machinery and hence the same have to be treated as components and accessories of the cement, plants and machinery. Commissioner (Appeals)’s order denying Cenvat credit in respect of these items is not sustainable Whether nitrogen gas falling under Chapter 28 and PVC sheets plastic sheets of Chapter 39 are eligible for Cenvat credit – Held that:- appellant have not specified as to how the same are used in or in relation to the manufacture of the finished goods. Commissioner (Appeals) finding denying the Cenvat credit upheld
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