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2013 (2) TMI 223 - CESTAT BANGALORECENVAT credit on MS plates and angles - denial of claim as appellant failed to prove that the above goods were used as components/spares/accessories of any goods - Held that:- The claim of the appellant is that MS plates and angles were used to make cable trays/electrical trenches which are claimed to be capital goods falling under Rule 2(a)(A) of the CCR 2004. Neither the drawings nor the Chartered Engineer's certificate can be accepted as a substitute for evidence of the manner of actual use of the materials. The drawings are not dated, while the Chartered Engineer's certificate was issued on 04/10/2010. Neither of these documents can be said to have proved the manner of use of the plates and angles. Therefore, unable to interfere with the view of lower authorities that the assessee failed to prove that the plates and angles were used as components/spares/accessories of capital goods classifiable under Rule 2(a)(A) of the CCR 2004 - against assessee.
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