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2013 (7) TMI 400 - AT - Central ExciseChapter 72 items - Denial of cenvat credit on MS Plates, HR Sheets etc. on the ground that these items fall under Chapter-72 and are not capital goods - Certificate issued by the Chartered Engineers, clearly indicates that the MS plates, HR Sheets etc. are utilized for fabrication of various parts of ducts for Chimney at their HAG plant. The Chartered Engineer’s certificate also indicates that the material is used for fabrication of new Chloro Tank etc. - Rejection of credit only on the ground that the Jurisdictional Assistant Commissioner filed report that the assessee had no record to justify their claim – Held that:- Rule 2(k) of the Cenvat Credit Rules, 2004 will come to the rescue of the appellant - The decisions in the case of Rajasthan Spinning & Weaving Mills Ltd. [ 2010 (7) TMI 12 - SUPREME COURT OF INDIA] and in the case of L. H. Sugar Factories Ltd.[ 2009 (9) TMI 431 - CESTAT, NEW DELHI] etc are directly applicable and it is to be held that the appellant herein is eligible to avail cenvat credit of the duty paid on the items i.e. MS plates and HR sheets, which according to Chartered Engineer’s certificate are mostly used for fabrication of machinery – Decided in favor of Assessee.
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