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2009 (1) TMI 251 - AT - Central ExciseCapital Goods – Cenvat - The issue in dispute in this case is whether the appellant is eligible to avail the Cenvat credit of the duty paid on TMT Bars, TOR Steel, TMT Rebards, MS Rectangular Bar, MS Bars, etc. etc. – held that - It is undisputed that these inputs were received in the factory premises and put to use by the appellant - It is accepted in the show cause notice that the items under dispute were used by the appellant for the construction of structures for supporting the machinery and the Adjudicating Authority in the impugned order comes to a conclusion that there is no evidence - From the photographs shown by the learned Advocate during the hearing, we are convinced that the above items are used as parts of technological structures – credit allowed.
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