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2015 (1) TMI 543 - AT - Central ExciseCENVAT Credit - erection, commissioning of fly ash handling plant - Held that:- services of Fly Ash Handling Plant set up by the respondent assessee has been used by it in procuring its raw material being flay ash for the purpose of manufacture of its end product being cement. Thus, the expenses incurred at the Handling Plant are in the nature of expenditure for the purpose of manufacture of its end product and in such circumstances, the services availed by the respondent assessee at the fly ash handling plant are inputs services eligible within the meaning of Rule 2(l) of Cenvat Credit Rules, 2004 for the purpose of manufacture of its final product. Further, the issue is covered by the earlier rulings of this Tribunal in the case of Ultratech Cement (2010 (7) TMI 302 - CESTAT, MUMBAI). - Decided against Revenue.
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