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2013 (1) TMI 29 - CESTAT NEW DELHICenvat credit on tyres - Whether tyres which are used as part of LDPT can be considered as inputs - Low Profile Dump Truck used in captive mines - Revenue argues that when LDPT cannot be considered as either capital goods or input then its parts also cannot be considered as either capital goods or input - Held that:- As nothing in the definition of "capital goods" or "inputs" provides for explicitly excluding tyres from either of the definitions. Following the decision in case of RAJASTHAN STATE CHEMICAL WORKS (1991 (9) TMI 73 - SUPREME COURT OF INDIA) that the goods can be considered as inputs. Tyres get used in the process of handling raw materials which is an integral part of manufacturing process. Cenvat credit is allowed on goods which get consumed over a period of time like refractory lining or catalyst. The goods can be considered as inputs and Cenvat Credit is available on tyres of LPDT used by the appellant in mines. - In favour of assessee
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