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2013 (10) TMI 794 - CESTAT BANGALORECENVAT Credit on Capital Goods – scope of the term 'Factory' - Waiver of Pre-deposit – Held that:- The water treatment plant can be said to be part of the factory since the land has been rented by them and water treatment plant has been purchased by them and consequently the power is also used by them and besides fuel, gases which are not usable by the appellant are fed into the boilers - there is considerable force in the submission that the appellant is eligible for the benefit of CENVAT credit on the capital goods on a prima facie basis. Ongoing through the diagram submitted by the appellant, the water treatment plant is located in the southern side of M/s Gayathri Agro plant, which can be easily separated by a wall or a compound - the matter requires more detailed consideration especially in view of the fact that it involved consideration of definition of ‘factory’, the ground plan of the factory submitted by the appellant, statutory provisions relating to availment of CENVAT credit on capital goods which can be done at the time of final hearing - the appellants have made out a prima facie case in their favour on merits as well as the appellants have also pleaded financial difficulty, there shall be waiver of predeposit and stay against during the pendency of the appeal – Stay granted.
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