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2015 (10) TMI 1668 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Bar of limitation - Held that:- Larger Bench of the Tribunal in the case of Vandana Global Ltd vs CCE, Raipur -[2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] held that goods like cement and steel items used for laying foundation and for building supporting structure, cannot be treated either as input or capital goods or inputs to the final products and therefore no credit of duty paid on the said item can be allowed under the Cenvat Credit Rules. In my considered view, the Commissioner (Appeals) should have examined utilisation of all the items in detail alongwith other issues like limitation. - Impugned order is set aside - Decided in favour of Revenue.
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