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2013 (11) TMI 987 - AT - Central ExciseEligibility for cenvat credit of the services of erection, installation & commissioning, repair and maintenance and insurance - Fly ash extraction plant at Thermal Power Plant – Held that:- COMMISSIONER OF C. EX., NAGPUR Versus ULTRATECH CEMENT LTD. [2010 (7) TMI 302 - CESTAT, MUMBAI] - The only basis for denial of cenvat credit is that the appellant company, who have installed fly ash extraction plant at the NTPC’s Power Plant at Unachahar, have manufactured fly ash which is an exempted product - in terms of Rule 6(1), they would not be eligible for cenvat credit. The appellant loaded in the bulk trucks for transportation to the appellant’s cement plant - Just extraction of the fly ash generated in the Thermal Power Plant cannot be said to be ‘manufacture of fly ash’ by the appellant - Fly ash has been manufactured by the Thermal Power Plant not by the appellant - Therefore, Rule 6(1) of the Cenvat Credit Rules, 2004 is not applicable at all - the services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant at the Thermal Power Plant, these services have to be treated as the services used in or in relation to the manufacture of the cement by the appellant and would be eligible for cenvat credit – Decided in faovur of assessee.
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