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2014 (7) TMI 1229 - AT - Central ExciseCENVAT credit - steel racks - denial on the ground that the disputed goods, by nature of their use, neither qualify as inputs nor capital goods - Held that: - in view of the statutory definition of input and the requirement under the Prevention of Food Adulteration Act, 1954 regarding the manner of storing the raw material and finished product, it can be said that the disputed goods are very much essential to be considered as inputs, used in or in relation to manufacture of the final product. Extended period of limitation - Held that: - the limitation should be confined to a period of one year because there is no suppression or misstatement involved. Appeal allowed - decided in favor of appellant.
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