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2013 (1) TMI 555 - AT - Central ExciseDenial of Cenvat credit - Capital goods as per Rule 2(a) of the Cenvat Credit Rules, 2004 - Non-Alloy Steel Bars - H.R.S.S. Plates - S.S. Plates - Steel doors Corrugated Roof Sheets – Used in their factory workshop for repair of machinery – Expended period of limitation – Penalty u/s 11AC Held that:- Following the decision in case of HINDUSTAN ZINC LTD. (2006 (5) TMI 44 - HIGH COURT RAJASTHAN) that the appellants are entitled to avail Cenvat credit on Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates, which are being used for repair of machinery in their workshop. As these items were not used for constructing support structures, therefore CENVAT credit allowed in respect of these items. In favour of assessee As regards Steel Doors and Corrugated Roof Sheets, the appellants failed to produce any supporting documents to prove that these items are being used in the workshop for repair of their machinery. As these items were not used for constructing support structures therefore, CENVAT credit on these items is denied. In favour of revenue As this is an issue of interpretation as to whether the assessee are entitled to credit or not, therefore, extended period of limitation is not invokable. Therefore, demand is restricted to the normal period of limitation. As this is an issue of interpretation, no penalties were also warranted, therefore, penalty u/s 11AC is waived
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