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2017 (3) TMI 1623 - AT - Central ExciseCENVAT credit - capital goods - imported two extruder machines - credit denied on the ground that said machines were used only for demonstration purpose so as to explain their features to the prospective customers of the appellant, as the appellant is also manufacturing the same machine and not used directly in manufacture - Held that: - careful reading of the definition of “capital goods” what emanates is that such goods are to be used in the factory of manufacturer of final products and nowhere it is stipulated that the said goods are to be used “in or in relation to the manufacture of final products” - it is also found that both the authorities below are reading a non-existent condition into the definition of capital goods which is impermissible. Extended period of limitation - Held that: - it is not sufficient to invoke extended period of limitation as the department has not brought any evidence to prove suppression. Appeal allowed - decided in favor of appellant.
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