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2014 (12) TMI 536 - AT - Central ExciseWaiver of pre deposit - CENVAT Credit - Whether the appellants are eligible for CENVAT credit of duty paid on inputs such as MS Channels, Beams, Joists, Coils, H.R. Plates, G.C. Sheets, and H.R. Sheets etc. - Held that:- items can be considered to have been used for fabrication of machinery within the factory has some merit and the issue is debatable and arguable. Further there is a decision of Hon'ble High Court of Madras [2011 (8) TMI 399 - MADRAS HIGH COURT] which is relied upon is also required to be considered in detail. It has to be noted that chartered engineer certificate is fairly detailed one and appellant has also produced photographs of plant and machinery produced for setting up of the factory. There are several items which can be straightway considered as parts/components and there are also some items of machines which are clearly covered by the definition. Under these circumstances, we consider that the submissions made by the learned counsel that a portion of the credit is not admissible and in fact he identified those machineries where exactly such credit would not be admissible and he showed us the nature of use and ultimate use in such cases. - Partial stay granted.
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