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2011 (1) TMI 213 - AT - Central ExciseCenvat credit - lower authorities were of the view that the credit availed is irregular and did not fall within the scope of either capital goods or components - findings of the lower authorities that these goods were used by the respondent for manufacture / fabrication of blending vessel and heating coil pipeline - these blending vessels, heating coil pipeline were essential for manufacture of their finished goods i.e. lubricating oils - inputs were used for manufacture/fabrication of blending vessel and heating coil pipeline which are further used in the manufacture of lubricating oils, there is no effective challenge from the revenue side nor there is any contrary evidence - assessee had used identical products for fabrication of sugar manufacturing equipment was involved – Appeal rejected
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