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2013 (9) TMI 615 - AT - Central ExciseCenvat Credit - Capital goods under Rule 2(a) of Cenvat Credit Rules, 2002 - CENVAT credit on structural items viz. plates, beams, angles, channels, joists etc. for fabricating structural support to machinery – whether the structural items could be considered as capital goods – Held that:- Relying upon the judgment in the case of Saraswati Sugar Mills [2011 (8) TMI 4 - SUPREME COURT OF INDIA ], wherein it was held that in the light of the meaning of the expression component parts that the iron and steel structures are not essential requirements in the sugar manufacturing unit. Anything required to make the goods a finished item can be described as component parts. Iron and steel structures would not go into the composition of vacuum pans, crystallizers etc. If an article is an element in the composition of another article made out of it, such an article may be described as a component of another article – Also, the case of Rajasthan Spinning & Weaving Mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA] and held in favour of the assessee on a similar issue vide Final Order No.616/2011 ibid will not be applicable as the apex court’s decision dt. 02/08/2011 in Saraswati Sugar Mills case [2011 (8) TMI 4 - SUPREME COURT OF INDIA] was not brought to the notice of this Bench when the said Final Order was passed on 23/09/2011 [2013 (7) TMI 494 - CESTAT BANGALORE] – Appeal allowed – Decided in favor of Revenue.
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