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2014 (3) TMI 309 - AT - Central ExciseAvailment of CENVAT Credit - Nexus with capital goods - steel items, in question, have been used for repair and maintenance of the boiler ducting work, water weighting scale and centrifugal machine casing replacement, replacement of pan shell, repair of sugar graders, etc - Held that:- items, in question, have been used for repair and maintenance of the various parts of the sugar mill’s machinery viz. boiler ducting work, water weighting scale and centrifugal machine casing replacement, replacement of pan shell, repair of sugar graders and repair worn out platforms, etc. - items used for repair and maintenance of the plant and machinery are eligible for Cenvat credit. Since repair and maintenance is essential for smooth running of the plant and machinery and without regular repairing and maintenance of the plant and machinery, smooth manufacturing operations are not possible, the items used for repair and maintenance of the plant and machinery have to be treated as the items used in or in relation to the manufacture of the final products and would be eligible for Cenvat credit - Decided against Revenue.
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