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2014 (3) TMI 594 - AT - Central ExciseAvailment of CENVAT Credit - Whether CENVAT credit can be allowed on welding electrodes used in repair of plant and machinery - Held that:- appellants had given exact place of use of the impugned items. If the adjudicating authority or the appellate authority was in doubt in accepting the declaration they should have themselves verified the declaration by making a visit to the factory. Since no such effort has been made, I am inclined to go by the declaration given by the appellant and prima facie it would appear that these items were parts and accessories of capital goods or used as inputs for fabricating capital goods in the factory and there is no reason to deny CENVAT credit on these items. Therefore, I grant waiver of predeposit of dues arising from the impugned orders for admission of the appeals and stay its collection during the pendency of the appeals - Stay granted.
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