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2015 (10) TMI 2526 - AT - Central ExciseCenvat credit - welding electrodes, channels, hot strip mill plate, angles, MS plate, TMT bars, GCGSC sheet et cetera - improper cenvat credit taken - reversal of cenvat credit on some items like girder, hot strip mill plate, TMT, GCGSC sheet, which were used in civil work prior to issue of SCN - other items were used for repairing purpose of old plant and machinery and not used as capital goods nor as inputs for manufacturing of capital goods in the factory - Held that:- it is found that, save and except the inputs which have been used in civil work and which was not disputed and reverse entry was passed during the course of investigation. The other goods have been utilised in the repair and maintenance of capital goods which are further used in the production of the excisable finished products. In view of the fact that no final product can be manufactured without the repair and maintenance and upkeep of the capital goods, the inputs required for the upkeep and maintenance are eligible inputs for Cenvat credit. - Decided in favour of appellant with consequential relief
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