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2013 (2) TMI 465 - CESTAT BANGALORECENVAT Credit - Capital goods rule 2(a) of the CENVAT Credit Rules 2004 - Whether CENVAT credit was admissible of G.C. Sheets/G.P. Sheets – Assessee claimed these are components/spares/accessories of the cement mill – The effect that the sheets had been used in the Kiln Feed GCT and Kiln ESP Gas Dedusting and also for increasing the storage space in the Storage Yard - AO argued that the sheets had been used for replacing of the roof over the cement mill - Held that:- Question to be settled in this case is on a fact and the same is as to the manner of use of the G.C./G.P. Sheets. Therefore it is not possible to identify any nexus between such finding and the case law discussed in the impugned order. Therefore, appeal remand with a direction to the original authority to take fresh decision on the substantive issue after giving the assessee one more opportunity to substantiate their claim and after physical inspection of Plant and Machinery if deemed necessary. Remand back to AO
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