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2014 (9) TMI 106 - CESTAT CHENNAIDenial of CENVAT Credit - cenvat credit on MS plates, MS angles, channels, rounds, screws etc. used in the manufacture of chimney - Held that:- Commissioner (Appeals) allowed credit following the decision of the Supreme Court in the case of Rajasthan Spinning and Weaving Mills (2010 (7) TMI 12 - SUPREME COURT OF INDIA) - The Hon'ble Supreme Court held that assessee was entitled to avail modvat credit in respect of steel plates, and MS channels used in the fabrication of chimney for the diesel generating set, by treating these items as capital goods. In the present case, the respondent used these items for fabrication of furnace. It is seen that Hon'ble High Courts in the case of Alfred Herbert (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT) and Hindustan Zinc Ltd. (2013 (3) TMI 427 - CESTAT NEW DELHI) held that MS/SS plates used in workshop meant for repair and maintenance of machinery which are used for manufacture of final product and are necessary for running the plant and up-keeping of machinery directly involved in the manufacturing of products, are eligible to avail modvat credit - Decided against Revenue.
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