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2016 (11) TMI 932 - CESTAT HYDERABADCENVAT credit - HR plates, base plates, MS channels, MS angles etc. - Held that: - The period involved is April 2012 to November 2012. The definition of input w.e.f. 01/04/2011 has drastically changed the scope of the definition whereby it says that input means all goods used in the manufacture of final products. The Department does not have any evidence to establish that subject items were used for any other purpose other than that as explained by the appellant. Credit has sought to be denied for the reasons that these goods do not fall under the definition of capital goods/inputs. It has to be seen that the process of manufacture cannot be carried out without the fabrication of these items like cable trays, pulp mill and storage racks etc as submitted by the appellant - appellants are eligible for credit - appeal allowed - decided in favor of appellant.
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