Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 315 - CESTAT, AHEMDABADCenvat credit on capital goods - Assessee availed cenvat credit of Rs. 1,12,754/- on capital goods i.e. dryer, which have been used exclusively for manufacture of exempted goods - Revenue s contention was that Para 4 of Rule 6 of Cenvat Credit Rules, 2004 does not allow the credit of duty paid on that capital goods which are used in the manufacture of exempted goods - The availability of credit is dependent on factors/conditions like duty paid nature of the capital goods, receipt of the same in the factory and use of the capital goods for manufacture of dutiable goods. - the credit eligible is not based on capability but based on use in the manufacture of dutiable goods. These conditions are required to be fulfilled at the time of receipt of the capital goods which is the relevant time. Subsequent developments cannot influence the eligibility - that the appellants are not eligible for availing modvat credit on the goods which are distinctly exempted - Decided against the assessee.
|