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2016 (9) TMI 85 - CESTAT HYDERABADCenvat credit - 'MS Flats', 'MS Sheets', 'MS Bolt' and 'MS Plate Chequered' used in the manufacturing unit - Held that:- the issue is no longer res integra and has been settled in favour by a plethora of judgments, including that of CCE & C, Visakhapatnam Vs Rastriya Ispat Nigam Ltd., [2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT] where the Hon'ble High Court inter-alia held that credit on steel sheets used in repair and maintainance of capital goods is eligible for credit. Even this very Bench, in the case of CCE & ST, Visakhapatnam vs HPCL [2016 (6) TMI 606 - CESTAT HYDERABAD] and also in the case of Orient Cements Vs CCE & ST, Hyderabad-I has also echoed this view and held that credit of duty on MS items (HR plates/sheets) used for repair and maintainence is admissible. Therefore, by following the ratio laid down in the aforesaid judgments, the appeal is allowed in toto. - Decided in favour of appellant with consequential relief
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