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2014 (9) TMI 680 - CESTAT NEW DELHIEligibility to CENVAT Credit - Capital goods - Whether weigh bridge (not disputed to be capital goods) purchased and came to the factory of the appellant and used outside the factory for weighing sugar cane shall entitle the appellant to the capital goods credit - Held that:- in absence of any contrary evidence neither leaves any scope to doubt the genuineness of the claim nor even use thereof for weighment of sugar cane which is integrally connected to the manufacturing activity. Capital goods came to the factory of the appellant but moved during crushing season for use outside the factory (for weighment of sugar cane) and such weighment is an integral part of the process of sugar industry. There appears no removal of portable weigh bridge from the factory causing loss to revenue. Therefore, any interpretation to deny the capital goods credit under Rule 4 of Central Excise Credit Rules, 2004, shall defeat the spirit of the law. However, it may be appreciated that the definition of capital goods requires that capital goods shall be used in the factory of the manufacture of final product - Decided in favour of assessee.
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