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2014 (3) TMI 311 - AT - Central ExciseDenial of CENVAT Credit - supporting structures were purchased by the respondent as part of sugar plant - Held that:- in the case of India Cements Ltd. (2013 (5) TMI 403 - CESTAT CHENNAI) the issue came before this Tribunal wherein this Tribunal has held that as these structures were purchased as part of the plant are entitled for CENVAT credit. In this case CENVAT credit to tune of ₹ 8,31,627/- were taken by the respondent for cane carrier, cane unloader, gantry girder assembly, centrifugal machinery, boiler, sugar mill, juice tank, sugar storage bins. These items cannot be terms as supporting structures, therefore, credit cannot be denied. Further the credit has been taken for structure and part of sugar machinery and equipment to the tune of ₹ 6,21,000/-. No where it is coming from the facts that these structure are supporting structure for erection of plant and machinery at the site of the respondent - Decided against Revenue.
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