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2015 (7) TMI 1124 - HC - Central ExciseCenvat credit - admissibility - Shape and Section, M.S. Plate, H.R. Plate, M.S. Channel, Angles, Roughly Shaped Forged Rolls, Paints and Primer, Aluminium Bar, Sheet Foam etc. - Held that:- the assessee was given full opportunity to lead evidence to show that the items procured were used in the manufacture or fabrication of items, which was capital goods in order to claim Cenvat Credit. In spite of repeated opportunity being granted, we find that no credible evidence was filed by the assessee. On the other hand they delayed the proceedings raising various frivolous objections. The Commissioner, eventually passed an order-in-original holding that the items procured by the assessee were used for the construction of a factory, shed, building and laying of a foundation for Rolling Mill and, therefore, no Cenvat Credit could be granted. The appeal was also dismissed by the Tribunal. There is no substantial question of law arises for consideration in the present case. - Decided against the appellant
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