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2012 (7) TMI 82 - AT - Central ExciseCENVAT Credit – alleged that M.S. Channels and M.S. Beams on which the credit was taken by the appellant are neither the capital goods or the components, spares, accessories of capital goods as defined under Rule 2(b) of CENVAT Credit Rules, 2004 – Held that:- Beams have been used to keep the electric motor in the elevated position and the motor is connected to the roller to facilitate the movement of the finished goods manufactured by the appellant. If the motor is required to be put in the elevated position for requirement of machinery, it cannot be said as a supporting structure, but treated as a structural part. As regards the M.S. channels, the ld.Consultant submitted that the same were used as rollers to move the finished goods, would show that they have not been used as supporting structure - appellant is eligible for the credit availed by them – In favor of assessee
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