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2013 (12) TMI 582 - AT - Central ExciseInputs under Rule 2(k) – Fabrication of Capital goods – Waiver of Pre-deposit – Held that:- The definition of inputs as given in Rule 2 (k) covers the inputs used in the fabrication of capital goods for use in the factory and if the MS coils/sheets have been used for fabrication of MS Trays which are used in the ovens, the same would be eligible for Cenvat credit - the appellant from the very beginning had given an intimation to the department specifically mentioning that they would be sending the MS coils/sheets to the job workers for fabrication of MS trays and the job workers would return the MS trays alongwith the scrap to them. The appellant have also placed on record the job work challans under which the raw material had been sent to the job workers - when the appellant had specifically intimated the department as early as in March 2006, that they would be sending the Cenvat credit availed MS coils/sheets to job workers to get the MS trays fabricated, the department should have at least asked the appellant to produce the job work challans which according to them are available with them – Prima facie the appellant have case in their favour - The requirement of pre-deposit of Cenvat credit demand, interest and penalty waived till the disposal of appeal – Stay granted.
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