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2013 (10) TMI 789 - AT - Central ExciseCENVAT Credit – Waiver of Pre-deposit - Revenue was of the view that the items are neither inputs nor capital goods and hence are not eligible for Cenvat Credit - Whether the goods used for repair and maintenance of the plant and machinery are eligible for Cenvat Credit or not – MS Plates, Sections, Shapes, Channels, Roller Chains etc. - Held that:- The items have been used for repair & maintenance of the machinery and not for fabrication of capital goods, that the items used for repair & maintenance of plant and machinery are eligible for Cenvat Credit as input - denying the Cenvat Credit in respect of these items on the ground that the same have not been used for fabrication of capital goods is not connect - Following Ambuja Cements Eastern Ltd. Vs. CCE Raipur [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] and Union of India Vs. Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] - the appellant have strong prima facie case in their favour - the requirement of pre-deposit of Cenvat Credit demand, interest and penalty waived for hearing of the appeal and recovery stayed till the disposal of the appeal - stay granted.
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