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2014 (7) TMI 487 - AT - Central ExciseDenial of CENVAT Credit - Items used in the fabrication of capital goods/parts/accessories/components and used within the factory - Lack of evidence - Held that:- applicant had taken a stand that these items are admissible for cenvat credit as these items were used in the fabrication of capital goods/parts/accessories/components and used within the factory. - Applicants have not proved that these items were actually consumed as raw material for fabrication of the capital goods. It is also observed that the applicants failed to produce proper records like issue slips, records showing details of various capital goods used for fabrication during the relevant period. It is an undisputed fact that these items were used in roofing structure as well as fabrication of capital goods. - Conditional stay granted.
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