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2014 (3) TMI 89 - CESTAT NEW DELHIAvailment of CENVAT Credit - Credit in respect of ASTM, shapes and sections, joists, MSI Beam, MS Angle, Channel, Welding Rods & Black Sheet - Revenue contends that these items does not cover under capital goods - Held that:- cenvat credit would be admissible in respect of the steel items in question only as input, as the same are not covered by the definition of capital goods and for treating these items as inputs, there must be evidence on record to prove that the same have been used for fabrication of capital goods for which, prima facie, there is no evidence in form of any Chartered engineer's certificate and disclosure of manufacture and fabrication of capital goods or their parts in ER-I returns. As regards the issue of limitation, the same is a mixed question of facts and law and hence final view in respect of the same can be taken only at the stage of final hearing. In view of this, this is not the case for total waiver - Conditional stay granted.
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