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2008 (12) TMI 322 - CESTAT, BANGALORECenvat credit on cement used in construction of civil foundation as structural support to plant and machinery for the purpose of modernization and expansion of existing chemical plant. - stand of the Revenue is that the cement is not used either directly or indirectly at any stage in the process of manufacture of any of their products and therefore, it appears that the cement cannot be considered as capital goods. It was also pointed out that the cement cannot be presumed to be as ‘input’ for the assessees, under the said Cenvat Credit Rules. – Whether Cement can be considered as capital goods when used in foundation/supporting structure for machinery - Since different Benches of the Tribunal themselves have taken contrary decision, in my view, this is a fit case for referring to the Larger Bench of the Tribunal.
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