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2013 (11) TMI 614 - AT - Central ExciseTruck Input or capital goods - Waiver of Pre-deposit – Cenvat credit disallowed on JO truck for transportation of raw materials - Whether JO truck covered either under the definition of ‘capital goods’ under Rule 2(d) of the Cenvat Credit Rules or the inputs as defined under Rule 2(k) of the Rules, 2004 – Held that:- The JO truck used for transportation of raw materials within the premises of manufacturing unit falls within the definition of inputs used in relation to the manufacture of final product – Rule 3 of the Cenvat Credit Rules provides that a manufacturer can avail of Cenvat credit in respect of excise duty paid in relation to the capital goods or inputs - Use of word “or” in Rule 3 disjoins capital goods from inputs, as such prima facie, if the manufacturer/assessee has paid excise duty while procuring either the “capital goods” or the “inputs” he shall be entitled to avail Cenvat credit in respect of the same – Prima facie, the appellant has been able to make out a strong case for waiver of the condition of pre-deposit of duty demand, interest and penalty till the disposal – Stay granted.
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