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2013 (8) TMI 346 - AT - Central ExciseDenial of Cenvat Credit on steel items such as MS plates, flats, pipes, sheets, rods, etc – Held that:- Adjudicating authority appears to have rightly relied on the apex court’s judgment in Saraswati Sugar Mills case [2011 (8) TMI 4 - SUPREME COURT OF INDIA ] wherein it was clearly held that a structural support to any capital goods could not be considered as a part or component of such capital goods - prima facie view that CENVAT credit cannot be claimed by the appellant on the structural steel items used in the fabrication of structural support to raw mill, silo, packing plant, etc. and, therefore, the Commissioner s decision to deny CENVAT credit cannot be faulted – Decided against the Assessee. Stay application – Waiver of pre-deposit – Held that:- Entire demand being within the normal period of limitation, and there being no plea of financial hardships, the appellant directed to pre-deposit an amount of Rs.33,00,000/- (Rupees thirty three lakhs only) being the CENVAT credit prima facie deniable to them. They shall pre-deposit this amount within six weeks – Decided against the Assessee.
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