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2013 (8) TMI 308 - AT - Central ExciseCenvat Credit/ Modvat Credit on M.S. Sheets and on electrodes - Appellant are engaged in manufacture of V.P. Sugar and Molasses falling under Central Excise Chapter Heading 17.01 and 17.03 of the Central Excise Tariff – Show cause notice issued on the ground that neither M.S.Sheets nor electrodes qualify for as capital goods/inputs under Rule 2(a) of the Cenvat Credit Rule – Held that:- Goods were used in repair and maintenance of the machinery in the factory – Further, relying on the judgment in the case of Ambuja Cements Eastern Ltd [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], Cenvat Credit is admissible if inputs are used in manufacture of parts and components of the capital goods and also in repairs and maintenance of the capital goods within the factory. Similar decision has been passed in the case of Hindustan Zinc Ltd.[2006 (5) TMI 44 - HIGH COURT RAJASTHAN] - Decided in favor of Assessee.
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