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2011 (4) TMI 1128 - AT - Central ExciseCENVAT credit - denied on MS slotted racks which was being used for storing material, in factory premises – Held that:- MS slotted racks is nothing but a storage system of raw material and as held by this Tribunal in the case of Sonai Engineering (2010 - TMI - 78254 - CESTAT, MUMBAI) that storage system being used for storing raw material by the assessee is an integral part of the activity of manufacturing and is directly or indirectly involved in the process of manufacturing. It is not disputed that these racks are not being used for storage and raw material. Therefore, the appellants are entitled for CENVAT credit on these MS slotted racks as they are being used for storage of raw material which is an integral part of the activity of manufacture and is involved in the process of manufacture, order set aside and appeal is allowed
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