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2012 (12) TMI 345 - AT - Central ExciseApplication for rectification of mistakes – cenvat credit - plea of the appellant is that Whytheat - C Special, Fire Crete, Air Compressor, Spare Parts for Compressor, Air Cylinder, Spare Impeller, Grate Bar, Grate Plate, Fork Lifter Truck and Lifting Chain were the items covered by the definition of the term - capital goods – Held that:- Modvat credit in respect of the above-mentioned items was disallowed on the ground that Clauses (d) & (e) to Rule 57Q were inserted for the first time by Notification No. 11/1995-C.E. (N.T.), dated 16-3-1995 and being so, the same cannot be applied to this case - appeal is restored to its original number. The ROM is allowed.
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