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2013 (6) TMI 299 - AT - Central ExciseCenvat credit of duty paid on iron and steel items - denial of claim on finding that same stand used as supporting structurals and in terms of the declaration of law in the case of Vandana Global Ltd (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) - Held that:- As the appellant submits that the said items were used as supporting structurals only in some of the cases involving duty around Rs.45,000/- & the rest was used for fabrication of capital goods for which they are entitled to avail the credit & also placed reliance on Chartered Engineer certificate which was not produced before the authorities below and the said certificate relates to the requisite items reflecting upon the use of iron in fabrication of a particular product. Thus it is a fit case to dispense with the condition of pre-deposit of duty and set aside the impugned order and remand the same to the original adjudicating authority for verification of the factual position.
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