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2011 (11) TMI 554 - AT - Central ExciseDenial of CENVAT Credit - Whether they are eligible for Cenvat credit in respect of parts of machinery conveyor wheel, tyre fill and filling tubes and flaps for the pipe coating plant and welding electrodes used for repair and maintenance of plant and machinery - Held that:- So far as welding electrodes for repair and maintenance of plants and machinery are concerned, the Cenvat credit in respect of the same is admissible - So far as the spares for pipe coating machinery are concerned, the pipe coating machine is covered by the definition of the capital goods. Therefore, the spares of the same would also be covered by the definition of the capital goods in view of clause (iii) of Rule 2(a)(A) of Cenvat Credit Rules. The spare parts of the capital goods falling under Chapters 82, 84, 85 & 90 can be of any heading. In view of this, I am of the prima facie view that the impugned order is not correct and there is merit in the appellant’s case for waiver of the requirement of the pre-deposit. The requirement of pre-deposit of Cenvat credit demand, interest and penalty is, therefore, waived for hearing of the appeal and recovery thereof is stayed till disposal of the appeal - Stay granted.
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