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2018 (9) TMI 727 - AT - Central ExciseCENVAT Credit - inputs used by them in manufacture or maintenance of the parts and equipments of the cement plant - whether the appellant is entitled to CENVAT credit on inputs used by them in manufacture or maintenance of the parts and equipments of the cement plant? - Held that:- The assessee is entitled to input credit on the items mentioned in terms of Rule 2(k) of CENVAT Credit Rules, 2004 read with Explanation 2 thereof and therefore the demand is liable to be set aside along with the interest and penalty - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS M/S LLOYDS METALS & ENGG LTD [2014 (8) TMI 913 - CESTAT MUMBAI], where credit was allowed on MS bars, beams etc., used for setting up kiln, cooler and chimney etc., in factory - appeal allowed - decided in favor of appellant.
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