Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 346 - CESTAT BANGALOREWaiver of pre deposit - Denial of CENVAT Credit - Credit denied on items used for repairs or maintenance of capital goods in the appellant’s cement plant - Appellant contends that they have used the steel items for such repairs or maintenance of capital goods - Adjudicating authority have proceeded on the premise that the steel items were claimed to have been used in the fabrication/manufacture of capital goods - Held that:- It is true that the appellant was consistently claiming Cenvat credit on the aforesaid items by treating them as capital goods falling under Rule 2(a)(A) ibid. They took the credit in question in RG 23C Part II, 50% thereof in one financial year and the rest in a subsequent year. At no stage before did they make any alternative claim - The steel items in question are claimed to have been used for repairs/maintenance of capital goods by way of replacement of old/worn out parts/components of such capital goods. This factual plea is to be seen throughout the records - If findings of Revenue is presumed to be correct for a moment, then there is a prima facie case for holding that the steel items were used in the manufacture of capital goods and, hence, by virtue of the aforesaid Explanation to the definition given under Rule 2(k), such steel items could be considered as “inputs”. In this prima facie view of the matter, we have found a good case for waiver and stay - Stay granted.
|