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2011 (4) TMI 849 - CESTAT, CHENNAICenvat credit - Steel structures, gas compressors, and spring blade belts - Held that:- Cenvat credit was taken in the month of July, 1997 and hence, the eligibility to cenvat credit has to be determined in accordance with the legal provisions in force at the material time, in particular taking note of the fact that the definition of “Capital goods” had undergone change w.e.f. 23.07.96 - As such the appellants are not eligible for cenvat credit in respect of Steel structures, gas compressors, and spring blade belts as these are not in the category of specified capital goods or inputs for such specified capital goods. As regards other items, the appellants need to establish that those items are either capital goods or those are inputs for specified capital goods, for which necessary details and documentary evidence were not made available to the authorities - Therefore, remand the matter to the lower appellate authority for fresh decision.
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