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2014 (7) TMI 103 - AT - Central ExciseCENVAT Credit - whether the MS Plates, MS Sheets, etc. used for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery are eligible for Cenvat credit or not - Held that:- While the Commissioner (Appeals) in the impugned Order-in-Appeal has observed that the items, in question - MS Plates, MS Sheets, etc. were used in the factory for construction of supporting structure for machinery and foundation, in the show cause notice it has been alleged that the items, in question, were used by the appellant for repair and maintenance of the existing plant and machinery or for modification of the existing plant and machinery. Thus, the allegation that the items, in question, were used in the foundation of capital goods or for fabricating supporting structures for capital goods was not there in the show cause notice itself and, hence, the same cannot be raised at the appellant stage. As regards, the question as to whether the steel plates used for repair and maintenance for plants and machinery are eligible for Cenvat credit or not there are judgments of two High Courts - Hon’ble Rajasthan High Court in the case of UOI v. Hindustan Zinc Ltd. (2006 (5) TMI 44 - HIGH COURT RAJASTHAN ) and Hon’ble Karnataka High Court in the case of CCE, Bangalore-I v. Alfred Herbert (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT ) - Decided in favour of assessee.
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