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2012 (10) TMI 647 - AT - Central ExciseDemand of Cenvat credit - contention of the appellant is that ‘Coke Transfer Cars’ is used for transfer of coke from oven to furnace. Therefore, they are accessory of the oven and they will be eligible for Cenvat credit – Held that:- Delivery of the raw material in time or increasing the effective working of the same and then removal of the finished goods from the vicinity of the machine contributes may be in a subordinate degree to attain a general result or effect. Same adds to definition of effectiveness of the machinery - when viewed and judged in the light of interpretation of the term “accessory” same would fall under Sl. No. 3 (i) of Rule 2(b) of the Cenvat Credit Rules, 2002” – cenvat credit allowed
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