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2013 (8) TMI 874 - CESTAT NEW DELHIDenial of CENVAT Credit - whether the appellant are eligible for Cenvat credit of Central Excise duty paid on the steel balls & cylpebs used in grinding mill for grinding clinkers into cement and rods & hammer used in Hammer Mills - Held that:- As regards the grinding media balls and cylpebs, there is no dispute that the same are used as grinding media in grinding mill for grinding cement clincker into cement. In terms of the Board’s Circular dated 1-4-2010, the grinding media balls are to be considered as components of the capital goods for the purpose of Cenvat credit. In view of this, I hold that the grinding media balls and cylpebs, etc. used as grinding media in the grinding mills are capital goods and would be eligible for Cenvat credit. As regards the rods and hammers, since undisputedly, the same are used in the hammer mills, where the limestones are crushed, the same have to be considered as part of the hammer mill and would be covered by the definition of capital goods and hence, would be eligible for Cenvat credit. - Decided in favour of assessee.
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