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2019 (4) TMI 1591 - CESTAT HYDERABADCENVAT Credit - inputs/capital goods - MS channels, angles, plates joists etc. which were used in manufacture/fabrication/maintenance of the capital goods in their factory - HELD THAT:- This issue is no longer resintegra and has already been decided in favour of the appellant in their own case NAVBHARAT VENTRURES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, HYDERABAD [2018 (3) TMI 840 - CESTAT HYDERABAD] where it was held that these items are eligible for availment of CENVAT credit - credit allowed. Whether or not the materials in question have been used in or in relation to fabrication/maintenance of the capital goods? - HELD THAT:- The Finance Department can show that the materials were received in their factory and they have been allotted to different divisions. Once these were allotted and sent to various divisions of repair and maintenance, it will be difficult to point out as to which angle used in the repair and in particular which has come from stock received from which invoice. Such one to one co-relation in my considered view is difficult except where the factory has sophisticated inventory management system to track each sheet of metal and each angle - thus, the appellant has satisfactorily shown that the materials in question were used in their factory for maintenance/repair of capital goods. Appeal allowed - decided in favor of appellant.
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