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2015 (10) TMI 2133 - CESTAT AHMEDABADDenial of CENVAT Credit - Credit on Coated Pipes (capital goods) used as replacements in a pipeline used for transportation of natural gas from Gail s take off point to Appellant s factory for the manufacture of finished goods - Held that:- From the case law relied upon by the first appellate authority and the Learned Advocate during the course of hearing, it is observed that there were divergent views expressed on the issue. However, CESTAT Ahmedabad in the case of Torrent Pharmaceuticals Ltd. vs Commissioner of Central Excise & Service Tax, Ahmedabad-III (2014 (8) TMI 87 - CESTAT AHMEDABAD) vide order dated 04.07.2014 held the credit of pipes from bringing water from a far of source to the factory for use in or relation to the manufacture of finished excisable goods as admissible. - Decision in the case of Birla Corporation Ltd vs Commissioner of Central Excise [2005 (7) TMI 104 - SUPREME COURT OF INDIA] followed - Decided in favor of assessee.
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