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2011 (2) TMI 415 - AT - Central ExciseCENVAT Credit -“Elements of pre-fab building of wall roof etc. made of structural insulated expanded polystyrene panels” (EPS panel) classified under Chapter sub-heading 9406 00 99 and taken credit as capital goods - Show-cause notice dated 13-8-2009 alleging that the such items could not be treated as capital goods and consequently proposing demand of duty by disallowing the credit and proposing imposition of penalty was issued - the components have been used for fabricating goods falling under Chapter 84. In view of the above, the order of the Commissioner (Appeals) in allowing credit treating the said EPS panel as covered by the extended meaning given to the term capital goods is legally correct and does not call for any interference.
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