Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 283 - AT - Central ExciseGoods to be considered as capital goods or not – Waiver of Pre-deposit – Held that:- MS channels, angles, platforms, structures etc. cannot be considered as machinery under CETH 8419 - Machinery is something used for manufacture or processing or working upon some materials. -The platform does not do any of these and, therefore, from a common sense perception, platform is not machinery but it is only a supporting structure for the machinery – Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - cement and steel items used for foundation or building supporting structures for capital goods cannot be considered as capital goods or parts or accessories of capital goods - iron and steel structures manufactured and captively used cannot be considered as capital goods eligible for Modvat/Cenvat credit - The appellant is directed to make a pre-deposit of the entire amount of CENVAT credit taken wrongly along with interest as pre-deposit - upon such submission rest of the amount to be stayed till the disposal – Stay granted.
|