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2017 (2) TMI 300 - AT - Central ExciseCENVAT credit - Hot Rolled Plate - Sleeve Washer - Runner Washer - M S Billets - H.R. Coils - M.S. Angel - M.S. Channel - M.S. Bars - T.O. R. Steel Bar - H.R. Non Alloyed Steel Plate - Round - G.S. Thermax-415 - Grease - Industrial Lubricant etc. - denial on the ground that these goods are not falling under the definition of Capital goods - Held that: - It is necessary to find out the use of the goods without that it cannot be concluded whether its credit is admissible or otherwise - the impugned order set aside and matter remanded to the original adjudicating authority for passing a fresh speaking order after verifying the facts of use of the material in the factory of the appellant - appeal allowed by way of remand.
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