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2010 (10) TMI 329 - AT - Central ExciseCenvat credit - Whether impugned items, namely, Lattice Steel Structure, Lattice Type Transmission Towers, Hot Dip Lattice Tower, Lattice Type Tower are entitled for availing cenvat credit or not - The impugned goods are nothing but accessories of electrical items as defined by the Apex Court in the case of Mehra Bros v. Joint Commercial Officer wherein it was held that ‘accessory’ means an object or device that it is not essential in itself but that which adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary or something of greater or primary importance which assists in operating or controlling or may serve as aid to a accessory - Hence, these items are qualified as accessories of capital goods and the same are entitled for input credit. Held that: the finding of the lower appellate authority that the impugned goods are accessories to a group of machineries is correct - Hence,do not find any reason to interfere with the impugned order - The appeal field by the Revenue is rejected.
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