Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 268 - AT - Central ExciseDisallowance of Cenvat credit - various items of iron and steel and also the items of Copper and Aluminium which had been used for various purposes in the manufacturing plant - Commissioner allowed partial credit and disallowed partial holding that items have been used mainly as supporting structures - Held that:- As regards the structural steel items which have been used for transmission towers for transmission of electricity from the power plant to the manufacturing plant, in view of the judgment of the Tribunal in the case of Sanghi Industries ltd. vs Commissioner of Central Excise Rajkot reported in [2006 (4) TMI 422 - CESTAT, NEW DELHI] , Cenvat credit would be admissible. As regards, the Cenvat credit in respect of the items of heading 7402, 7407 and 7606, these are aluminium, copper or cathode plates used in the cell house for electrolysis and the same would be admissible for Cenvat credit in view of the judgments of the Tribunal in the cases of Cominco Binani Zinc Ltd. vs CCE Reported in [1990 (1) TMI 184 - CEGAT, MADRAS ]; CCE Baroda vs. Atul Products Ltd. reported in [1997 (12) TMI 637 - CEGAT BOMBAY] & CCE Kochi vs Travancore cochin Chemicals Ltd. reported in [1994 (9) TMI 206 - CEGAT, MADRAS]. - appellant have prima facie case in their favour. Therefore, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal and recovery thereof is stayed - Stay granted.
|