Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 789 - AT - Central ExciseCENVAT credit - steel items used for fabrication of staircase, platform and walkways of the sugar manufacturing equipment - Held that: - the appellant is entitled to the same because it pertains to the steel items used for fabrication of staircase, platform and walkways which are necessary for the functioning of the capital goods and by following the ratio of the decision in the case of U.P. Sugar [2010 (8) TMI 900 - CESTAT NEW DELHI] - CENVAT credit allowed. CENVAT credit - capital goods - credit on balance 50% - Held that: - the appellant has stated in reply to the show-cause notice that the said credit pertains to 50% credit availed on the steel items during the period from November 2013 to March 2014 and the said credit pertains to the second 50% which was earlier allowed by the Commissioner - credit is admissible to the appellant. CENVAT credit - denial on the ground that no usage proof was provided by the appellant - Held that: - this case needs to be remanded to the original authority to verify the usage of the material amounting to ₹ 1,38,766/- - matter on remand. Appeal allowed in part and part matter on remand.
|