Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 235 - CESTAT AHMEDABADCENVAT Credit - Aluminium/ Copper coils for the repair of transformers – Held that:- The demand of the duty on the appellant on the Aluminium/ Copper coils for the repair of transformers seems to be, prima facie, covered by the decision of the Tribunal in the case of CCE, Mangalore vs. KVK Control Panels [2008 (1) TMI 756 - CESTAT, BANGALORE] - winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning of Central Excise Act, 1944. - stay granted. CENVAT Credit on Input Services - As regards, the cenvat credit on inputs short received from the job workers - there is no dispute as to the quantity of inputs received back by the appellant being contracted with the job workers - We find strong force in the contentions raised by the learned counsel that if any duty liability that arises due to working on the Copper/ Aluminium coils sent by the appellant, it would be on the job workers and not on the appellant. - stay granted.
|