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2012 (11) TMI 961 - HC - Central ExciseMODVAT Credit - manufacture of cement - explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings, electrodes, refractory cement, rubber and articles - Following the decision of court in case of [Commissioner of Central Excise, Coimbatore & Others vs JAWAHAR MILLS LTD. 2001 (7) TMI 118 - SUPREME COURT OF INDIA] held that:- Goods for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be "capital goods", and, therefore, qualify for availing MODVAT credit. In the case on hand, on examining the above stated articles, it is found that all the articles – explosives are used for manufacture of cement and in absence of any of the above stated goods, manufacture of cement is not possible. Applying the 'user test' as laid down by the Supreme Court in the above referred case, the decision of the Tribunal is just, proper and legal - reference is answered accordingly.
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