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2014 (4) TMI 140 - AT - Central ExciseAvailment of CENVAT Credit - Held that:- user of the steel items, in question, in fabrication of evaporation plant to reduce the quantity of affluent is not disputed and thus use of the steel items, in question, for fabrication of pollution control equipment stands accepted by the department. I find that in identical circumstances Hon’ble Karnataka High Court in the case of CCE, Bangalore II vs. SLR Steels Ltd. (2012 (9) TMI 169 - KARNATAKA HIGH COURT ) and the Apex Court judgment in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. (2010 (7) TMI 12 - SUPREME COURT OF INDIA) has held that the steel items used in fabrication of pollution control equipment would be eligible for Cenvat credit and the Cenvat credit cannot be denied just on the ground that the pollution control equipment is embedded in the earth. In any case, any item of machinery or equipment which has either been fabricated in the factory or has been brought to the factory, would after installation, become fixed to the earth and, therefore, in my view on this ground, the Cenvat credit cannot be denied - Decided in favour of assessee.
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