2011 (9) TMI 684 - AT - Central Excise

Application for stay - whether the respondent is entitled to take credit in respect of barbed wire as input - Held that Commissioner (Appeals) held that as the respondent is manufacturing and clearing transmission line towers and the barbed wire is anti climbing device and allowed the credit - petition is dismissed

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the Revenue's application for stay of operation of the impugned order. The issue was whether the respondent could take credit for barbed wire as input. The Commissioner (Appeals) allowed the credit as the wire was used as an anti-climbing device for manufacturing transmission line towers. The stay petition was dismissed.