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2011 (10) TMI 336 - CESTAT, BANGALORECENVAT credit in respect of MS angles, plates, sheets, rods, etc., treated as 'inputs' by assessee used for strengthening/maintenance of old structures and also for fabrication of capital goods – Held that:- The matter is remanded to the original authority for considering all the relevant aspects viz to examine whether MS angles, sheets, etc., qualified to be 'capital goods' in terms of any ruling of the apex court, whether the above items could alternatively be regarded as 'inputs' in terms of Rule 2(k) of the CENVAT Credit Rules, 2004, to consider earlier orders of adjudication in favor of assessee relied by him and lastly, the competent authority to ascertain the basic facts of the case is the original authority. Appeal allowed by way of remand.
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