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2014 (6) TMI 650 - CESTAT BANGALORECENVAT credit - availment on MS/HR plates used for fabrication of capital goods - Held that:- Commissioner has failed to discuss the issues in detail. Commissioner has observed that the assessee had admittedly imported plant and machinery under project imports and nowhere they had stated that they had procured only parts of the machinery under Project Import Scheme; since under project imports complete machinery is imported, MS sheets and HR plates have been used for fabrication of structurals and other capital assets. The observation in this paragraph shows that the Commissioner came to the conclusion that the appellant is not eligible for the credit because under project import full machinery would have been imported and therefore MS plates/HR sheets must have been used for structurals. The submission made by the appellant regarding actual use of MS plates/HR sheets have not been considered at all. Moreover the fact that the appellant factory was being set up and therefore parts would have been fabricated has also not been taken into account. Impugned order suffers from non-consideration of all the submissions made by the appellants and the issues in proper perspective. - matter remanded back - Decided in favour of assessee.
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