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2014 (10) TMI 637 - HC - Central ExciseCENVAT Credit - Capital goods or Inputs - items falling under Chapter 73 - Held that:- Rule 57 of the Central Excise Rules deals with credit of duty paid on the excisable goods used as inputs. Rule 57Q relates to credit of duty paid on capital goods used by the manufacturer of specified goods. The Tribunal had relied on assessee's own case reported in Madras Aluminium Co. Ltd. (2000 (12) TMI 607 - CEGAT, CHENNAI). The said order deals only with 57A of the Central Excise Rules, where many of the inputs were considered for credit. Therefore, the Tribunal is correct in holding that the inputs are used directly or indirectly for the manufacture of final product as per Rule 57A of the Central Excise Rules during the relevant period. assessee is entitled for credit for the above said items - Decided against Revenue.
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