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2013 (2) TMI 724 - HC - Central ExciseCENVAT credit - M.S. Rod, Sheets, M.S. Channel, M.S. Plate, Flats etc. - denial on the ground that the items are not covered under the definition of “capital goods” in the CCR, 2004 - Held that: - there is no factual finding as to the nature of use of MS steel rods, MS channel and steel plates and the matter has to be reconsidered by the Tribunal in the Light of decision or the Honourable Supreme Court in Commissioner of Central Excise, Jaipur v. Rajasthan Spinning and Weaving Mill. Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] - the Tribunal has to give finding with regard to the materials used by the appellant and whether the appellant is eligible to avail Cenvat credit - appeal allowed by way of remand.
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