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2013 (11) TMI 1096 - AT - Central ExciseIneligible cenvat credit – Whether plastic crates come under the capital goods heading or not – Waiver of Pre-deposit - Held that:- Following BANCO PRODUCTS (INDIA) LTD. Versus COMMISSIONER OF C. EX., VADODARA-I [2009 (2) TMI 101 - CESTAT AHMEDABAD] - The plastic crates which played a role in the manufacturing of the final products, needs to be considered as eligible cenvat credit - there is no doubt that trolleys, on which central excise duty has been paid are being used in the factory premises for movement of components - even if it is not considered as a capital goods, the same can be considered under the definition of inputs as provided under Rule 2(l) of the Cenvat Credit Rules, 2004 - appellant has made out a prima facie case for waiver of the pre-deposit – stay granted.
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