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2013 (11) TMI 743 - AT - Central ExciseCorrugated Ply, M.S. Beam, Channels, TMT Bars, Angles Capital goods or Input - Eligibility to avail Cenvat credit – Assessee manufactured Flanges and Fittings - Whether the inputs can be considered as capital goods or input – Held that:- The inputs on which CENVAT Credit was taken, may not qualify to be capital goods, in strict sense, but can be qualified as input for manufacturing of excisable goods under the provisions of Rule 2(k) of CENVAT Credit Rules, 2004 – Relying upon KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX., MEERUT-II [2009 (10) TMI 742 - CESTAT NEW DELHI] - an assessee is eligible to avail CENVAT Credit of the items under input category, it cannot be denied on the ground that the credit was claimed as capital goods - The appellant has demonstrated by producing Chartered Engineer’s certificate that the items on which CENVAT Credit was availed, were, in fact, used for fabrication or manufacture of capital goods which were further consumed by them – thus CENVAT Credit cannot be denied to the appellant – Decided in favour of Assessee.
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