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2014 (9) TMI 848 - AT - Central ExciseDisallowance of CENVAT Credit - credit demand was confirmed on the basis that the goods received from M/s Surya Roshni were tube lights and not M.S. Tubes and that the PVC/HDPE Tubes were not eligible for capital goods Cenvat credit - Held that:- the terms ‘pipes and tubes’ covers all pipes and tubes whether of iron and steel or of PVC or HDPE. Therefore, disallowing the credit in respect of PVC/HDPE pipes which according to the appellant were used in effluent treatment plant is totally wrong - As regards the MS tubes received under the invoice of M/s Surya Roshni Ltd., the Department s stand that the goods supplied are tube lights and not MS tube is absurd. If the Department had any doubt the necessary verification could have been done instead of the disallowing the credit. The fact as to whether M/s Surya Roshni Ltd. have a steel division and manufacture steel tubes could be checked from their web-site on the internet. Moreover, when the invoice itself mentions the goods as MS tubes of heading 73063090 and from the value of the goods, the same cannot the tube lights, it is absurd to infer just on the basis of the name of the supplier that the goods supplied were tube lights and that too without making slightest effort to ascertain whether M/s Surya Roshni manufacture only the light fittings or also manufacture steel pipes also. order disallowing the credit in respect of M/s Surya Roshni Ltd. is, therefore, not sustainable. The same is set aside - Decided in favour of assessee.
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