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2015 (10) TMI 510 - AT - Central ExciseDenial of CENVAT Credit - Whether CENVAT credit will be admissible with respect to lead ingots, used for internal lining of chemical reaction vessels - held that:- CESTAT Delhi relied upon the case law of Union of India vs. Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] and Union of India vs. Hindustan Zinc Ltd. [2006 (11) TMI 551 - SUPREME COURT OF INDIA]. M.S. Plates, beam, angles, channels etc. are also not capable of being used directly as component or parts of the machinery for maintenance and repair. Further, CESTAT Mumbai in the case of Century Rayon vs Commissioner of Central Excise, Mumbai-III (2003 (11) TMI 507 - CESTAT, MUMBAI) also held that lead ingots used for making corrosion resistant lining will be eligible for CENVAT credit. - In view of settled proposition of law CENVAT credit with respect to lead ingots used for protective coating/lining of the chemical reaction vessels will be eligible for CENVAT credit - Decided in favour of assessee.
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