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2011 (5) TMI 475 - AT - Central ExciseCenvat Credit - manufacturer of sugar - aluminum bars used as carrier of electricity generated by the power turbine alternator -Since aluminum bars are being used as conductors and are essential part, the same in my view has to be treated as parts of the machinery and hence the same have to be treated as capital goods. In respect of aluminum bars, the credit has been correctly allowed. CRSS coils, shapes & section, channel, angles, plates and SS plate etc. which according to respondent had been used for fabrication of boiling house, pipeline, pan body, mill house EOT crane etc - the use of these items is not clear - The Cenvat Credit in respect of these items would be admissible only if it is proved by the manufacturer that the same have been used as input in the manufacture of capital goods and in that case these items would have to be treated as input under the Rule 2(k) of Cenvat Credit Rules, 2004. Since the use of these items has not been discussed in the impugned order, the matter has to be remanded for a de-novo discussion.
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