Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 789 - AT - Central ExciseCenvat Credit on various steel items like MS Angles, Channels, Joists, Sheets, Coils, Plates etc - Respondent are manufacturers of sugar and molasses chargeable to Central Excise duty - Items being neither inputs nor covered by the definition of capital goods, are not eligible for Cenvat credit – Held that:- In terms of definition of input as given in Rule 2 (k), the goods used for fabrication of capital goods for use in the factory are eligible for Cenvat credit – Also, in terms of judgment of Hon’ble Rajasthan High Court in the case of Union of India vs. Hindustan Zinc Ltd. reported in [2006 (5) TMI 44 - HIGH COURT RAJASTHAN ], appeal against which has been dismissed by the Apex Court, the steel items used for repair and maintenance of the plant and machinery would be eligible for Cenvat credit – Decided against the Revenue.
|