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2015 (10) TMI 897 - AT - Central ExciseEligibility of CENVAT Credit on various items namely angles, channels, beams, plates etc. - Held that:- Entire dispute centers around the eligibility of CENVAT Credit on various items namely angles, channels, beams, plates etc. which the Revenue alleged to have been used for fabrication of supporting structures, whereas the claim of the appellant was that all these items were used in the fabrication of parts and components of machineries, which satisfy the definition of capital goods laid down under rule 2(a) of CENVAT Credit Rules, 2004, accordingly eligible to the CENVAT Credit. We find that the issues raised rests on determination of facts on the basis of evidences adduced by both sides which has not been properly carried out, a fact not disputed by both sides. In the result, it is prudent to remand the matter to the adjudicating authority, to decide all the issues afresh taking into consideration the evidences on record and the evidences that would be produced by the appellant during the course of adjudication proceeding. - Matter remanded back - Decided in favour of assessee.
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