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2014 (10) TMI 57 - AT - Central ExciseCENVAT Credit - Input service - Manufacturing activity - Held that:- As explained in the memorandum of appeal and as submitted by the appellant before the lower authorities, deslagging spoons made from MS rounds is required to remove the layers of slag floating over the molten metal in the furnace and removal of which is necessary to avoid an accident on account of busting of the layers of slag due to accumulated gases. As regards the, patching formers it has been explained by the appellant that the same are hollow metal cylinder with both faces open and are made for placing the same inside the induction furnace crucibles after refractory lining to protect the crucibles coils from getting damaged from molten metal. Both deslagging spoon and patching formers are necessary items for manufacture of MS ingots and therefore, the inputs used for manufacture of deslagging spoon and patching formers would be eligible for Cenvat credit as inputs. The order of both the lower authorities are absurd orders passed with zero application of mind. - Decided in favour of assessee.
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