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2014 (7) TMI 649 - AT - Central ExciseDenial of CENVAT Credit - credit taken on steel items like MS Angles, MS Channels, MS Plates, MS Sheets etc., classifying them as capital goods - Held that:- items at S. No.(f), (g), (h), (i), (j), (k) in the reply to the SCN are prima facie cases of fabrication of parts of plant and machinery. So we see merit in the argument of appellant that the matter needs re-examination. Therefore, the impugned order is set aside and the matter is remanded with a direction that a detailed finding with reference to use of the items in respect of capital goods as specified by the appellant should be ascertained with reference to records and if necessary by physical inspection of the plant and machineries involved and a finding given thereafter. - Decided in favour of assessee.
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