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2013 (11) TMI 842 - AT - Central ExciseEligibility for cenvat credit – Goods Input or not - Plates, joists and channels used for fabrication of capital goods – Held that:- The rolling mill is covered by the Chapter heading 84.55 therefore, would be covered by the definition of ‘capital goods’ as given in Rule 2(a) of the Cenvat Credit Rules - since it is the cooling bed on which the rolling takes place, the same has to be treated as a component of the rolling mill, even though for installation of the rolling mill, the cooling bed has to be permanently fixed to the earth - Relying upon Union of India v. Associated Cement Company Ltd. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] - the steel items have been used in fabrication of the cooling bed, have to be treated as input having been used in fabrication of the components of rolling mills, which are covered by the definition of capital goods – thus, they would be eligible for Cenvat credit, as the definition of input in Rule 2(k) also covers the inputs used for fabrication of capital goods for use in the factory – Decided in favour of Assessee.
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