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2012 (3) TMI 15 - CESTAT, NEW DELHIDenial of Modvat Credit of duty paid on the angles, channels etc. on the ground of it being used as supporting structures – assessee contended that small portion of steel items were used as structures and the majority of the same were used for fabrication of capital goods - Chartered Engineer's certificate placed indicating quantum of steel items used for fabrication of capital goods - Held that:- We find that the observations made by the adjudicating authority are factually incorrect, and since issue revolves around the quantum of steel items used as either structural or capital goods, we find that the said certificate is required to be re-examined by the Commissioner. Hence, we remand the matter to Commissioner for de-novo adjudication. Further, we direct the Commissioner to re-decide the other issues relatable to availability of credit in respect of welding electrodes used for repair & maintenance of P&M or the availability of capital consumption notification to the angles, channels etc. being manufactured by the appellants.
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