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2016 (3) TMI 103 - CESTAT AHMEDABADCENVAT credit on inputs and capital goods denied - commissioner allowed the claim - Held that:- Tribunal in the case of Star Paper Mills Limited. Vs. Collector of Central Excise, Meerut (1998 (10) TMI 197 - CEGAT, NEW DELHI ) held that the bold rolled coil in plate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, eligible for CENVAT credit. The Hon’ble Karnataka High Court in the case of Commissioner of Central Excise, Mysore vs ICL Sugars Limited )2011 (4) TMI 1065 - KARNATAKA HIGH COURT ) held that tank in factory premises for storing by product, subsequently sold as finished product, raw materials used in manufacture of tank viz. plates/bottom of plates/roof plates etc., eligible for MODVAT credit. The Tribunal in the case of Commissioner of Central Excise, Meerut-II vs. DSM Sugar (2012 (9) TMI 494 - CESTAT, NEW DELHI ) held that Paint, varnish, thinner etc., used in the manufacture of sugar is eligible for MODVAT credit. The Hon’ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning & Weaving Mills Limited (2010 (7) TMI 12 - SUPREME COURT OF INDIA ) held that the iron & steel items are required for fabrication for chimney as integral part of the generator set, as eligible for MODVAT credit. I find that there is no dispute these items were used in or in relation to the manufacture of final products as inputs or as capital goods. - Decided against revenue
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