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2017 (3) TMI 504 - AT - Central ExciseCENVAT credit - Angles, Channels, Centrally twisted de form bars and other items used for construction of factory shed, building or laying of foundation - denial on the ground that the description of invoices shows these items to be structural items whereas party has claimed that these items are fitting of pipes and tubes - Held that: - As the goods have been cleared already, the only documents indicating their nature are invoices, which not only provide description but also headings and sub-headings of the impugned goods - There is no hint or indication in the invoice or any other document to show that the impugned goods were fittings of tubes and pipes - In the absence of any evidence to prove that the items mentioned in the Annexure A to SCN were fittings of tubes and pipes and in the absence of any details about end use of these materials, the description and tariff headings given in the invoices have rightly been relied upon by lower authorities - these items do not fall in the definition of the Capital Goods nor as inputs for Capital Goods - demand upheld. Extended period and penalty also rightly imposed relying in the decision in the case of CCE, Ghaziabad Vs. Rathi Steel & Power Ltd. [2015 (5) TMI 168 - ALLAHABAD HIGH COURT]. Appeal dismissed - decided against appellant.
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