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2017 (1) TMI 1405 - AT - Central ExciseCENVAT credit - dumpers/tippers - manufacture of “MS TMT Bar” - Held that: - such equipment has been used for processing and handling of raw materials and finished products within the factory of the appellant - The Hon’ble Supreme Court in the case of CCE Vs. Rajasthan State Chemical Works [1991 (9) TMI 73 - SUPREME COURT OF INDIA] observed that the processing and handling of raw materials is also in or in relation to manufacture, if integrally connected with further operation leading to manufacture of goods. The dumpers/dippers which are used within the factory will be entitled to Cenvat credit as capital goods - appeal allowed - decided in favor of appellant.
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