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2012 (10) TMI 306 - AT - Central ExciseCENVAT Credit on 700 HP Diesel Locomotive - Commissioner (Appeals) allowed the credit - revenue appeal - Held that:- Commissioner (Appeal) has given clear and cogent findings that the transportation of molten iron from blast furnace conarc furnace and thereafter to the pig casting machine is an essential part of manufacturing process. Without carriage of such molten metal from one place to another, the manufacturing cannot take place - Recording the concern of the appellant in this regard that the locomotive engines are used usually for pulling the passenger/goods trains that Diesel Locomotive torpedo ladle car carrying molten metal up to 300-350 MT is not only enhances the effectiveness, but without it the handling, and in turn production of finished goods would not be possible. Thus the view of Commr. (A) holding Diesel locomotive as accessory of capital goods is upheld. No merit in the appeal filed by department - in favour of assessee.
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