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2021 (5) TMI 606 - CESTAT KOLKATACENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - period April 2005 to January 2010 - HELD THAT:- The goods in question have been used in the repair and maintenance which is not in dispute and the same has been duly recorded by the Ld. Commissioner in para 5.4 of the impugned order in page no. 14. After taking note of the diagram and photographs submitted by the appellant in the course of adjudication, the Ld. Commissioner has observed that goods in question have been used to channelize sulphuric acid in the manufacturing process. The process helps restore coating inside the steel channels forming part of the machines to keep the machine in running condition. In essence, the goods on which credit has been denied have been used in the factory for repair and maintenance purpose which facts are not in dispute. The appellant is legally eligible for credit and hence, the instant demand cannot be sustained - Appeal allowed - decided in favor of appellant.
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