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2017 (4) TMI 431 - CESTAT HYDERABADCENVAT credit - MS items like MS angles, channels, steel pipes etc., used for the purpose of repair - denial on the ground that items being used for non-manufacturing purposes - Held that: - identical issue has come up before the Tribunal in the case of Hindustan Zinc Vs. CCE, Jaipur [2013 (3) TMI 427 - CESTAT NEW DELHI], where it was held that the items used for repair and maintenance of plant and machinery would be eligible for Cenvat credit. The CENVAT credit is allowable only on such items used for maintenance and repair of plant and machinery. In the impugned order, such bifurcation has not been made by the lower authorities. Hence the impugned order set aside and matter remanded to the original adjudicating authority only, for the limited purpose to cause such bifurcation - appeal allowed by way of remand.
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