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2013 (8) TMI 501 - ALLAHABAD HIGH COURTDisallowance of Modvat-credit - t part and accessories of the capital goods - HR/MS/GC sheers plates/angles/channels/supporting structure etc. - Held that:- The Adjudicatory Authority had correctly denied the Modvat-credit - The goods in question were neither used for producing nor for processing of any goods or bringing about any change in any substances for the manufacture of final products. Nature of Goods - Whether the Tribunal was justified in holding that HR/MS/GC sheets plates/angles/channel/supporting structure etc. were not part and accessories of the capital goods installed in the factory - When even the Asstt. Commissioner of Central Excise admitted that these goods were used in the machine - Held that:- The items in the present case were not falling within the meaning of capital goods as defined in explanation to Rule 57Q of the Central Excise Rules, 1944. COMMISSIONER OF C. EX., COIMBATORE Versus JAWAHAR MILLS LTD. [2001 (7) TMI 118 - SUPREME COURT OF INDIA] and COMMISSIONER OF C. EX., COIMBATORE Versus JAWAHAR MILLS LTD [2001 (7) TMI 118 - SUPREME COURT OF INDIA] was on the user test, which was in respect of goods in fabrication of chimney was an integral part of the diesel generating plant. The goods in the present case do not fall within the meaning of Explanation 1(a) of Rule 58Q. We also find that Explanation 1(b) of Rule 58Q is not attracted to the goods in the present case inasmuch as ‘capital goods’ in Explanation 1(b) includes components, spare parts and accessories of the aforesaid machines, machinery, plant, equipment, apparatus, tools or applicants used for aforesaid purpose. – Decided against assessee.
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