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2012 (12) TMI 29 - AT - Central ExciseCenvat credit on aluminium sheets, flush partition, plush door, ceiling - denial as the items are neither inputs used in the manufacture nor capital goods - Held that:- The case relied by assessee are distinguishable from the facts of the present case and also the Manager of the applicant's unit has already admitted in this case that the items are not covered under the definition of capital goods under Rule 2 of the Cenvat Credit Rules. The applicant has not able to make out a strong prima facie case in their favour. Order to pre-deposit of 25% of the duty within a period of eight weeks and compliance is to be reported.
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