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2012 (12) TMI 261 - AT - Central ExciseDenial of cenvat credit on iron and steel structure - Modvat credit on various items which were used for fabricating items like vacuum tank, syrup extraction receiver, stationary flange juice guard etc. – alleged that appellant failed to establish that these items were used as parts and accessories of the goods falling under specific heading – Credit is not available on goods which are used for erecting the machine or constructing any foundation or supporting structures basically because these items become immovable property - admissibility of the claims are decided having regard to the issue whether the items are used in erecting machinery or are part and accessories of the machinery and the decision in respect of each item as declared by the appellant - held that:- all items can be considered to be parts and accessories of “Machinery for Sugar Manufacture” falling under Heading 8438.30 An observation - I give my findings based on information available on record and taking declaration to be correct. This may lead to some inaccuracies but in the facts and circumstances such inaccuracies are inevitable. Such inaccuracies could have been avoided if the lower authorities were willing to inspect the items and record their findings on use each item which was not done. If I remit this matter for de-novo consideration, going by past experience, the authorities below are most likely to keep writing about case laws without verifying actual use and waste the time of the Tribunal again on this matter involving a small amount. So such a course of action is not warranted.
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