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2016 (1) TMI 1142 - AT - Central ExciseDenial of CENVAT credit - MS Round, MS Pipe/Plate/Beam/Channel falling under Chapter 72/73 - SSI exemption availed - whether denial of CENVAT credit justified on the ground that these are not capital goods and credit as inputs for them is not available as the appellants are availing SSI exemption? - Held that: - The admitted facts of the case are that the MS Rounds and other MS products on which credit was availed by the appellant were used in the manufacture/fabrication of moulds by/on behalf of the appellant. The said moulds are admittedly used by the appellant in their manufacturing process. Given this factual position and applying the “user test” in terms of Hon’ble Supreme Court’s decision in CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA], the appellants are eligible for Cenvat credit on these items - denial of credit not justified - appeal allowed - decided in favor of appellant.
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