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2013 (12) TMI 578 - AT - Central Excisecenvat credit availed on inputs and on capital goods - Eligibility for cenvat credit of distribution control system of co-generator – Held that:- The definition of capital goods as given in Explanation 57 Q specifically covered the goods (other than of a kind used for refrigerating and airconditioning appliances) falling under Heading no.90.32 and also the components /spares and accessories of the goods of Heading No.90.32 - the DCS System is an item falling under Heading No.90.32, the same was specifically covered by the definition of capital goods and the low frequency transmission system, which is part of the DCS System, would also covered by the definition of capital goods - thus denial of capital goods is not sustainable. Cenvat credit on welding machines and welding electrodes – Used for repair and maintenance of the plant and machinery Held that:- Following JAWAHAR MILLS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, COIMBATORE [1999 (4) TMI 153 - CEGAT, NEW DELHI] - welding electrodes and welding machines is eligible for cenvat credit – thus denial of cenvat credit in respect of these items is also not sustainable - Decided Partly in favour of Assessee.
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