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2015 (10) TMI 1939 - AT - Central ExciseCENVAT Credit - whether the appellant is entitled to avail Cenvat credit of duty paid on Cement and Steel Pars, which stand used for the construction of Silo, used for the storage of cement bags - Held that:- No merits in the above distinction sought to be made by the learned DR. Storage facilities whether for storing of liquid or storing of solid goods remains storing facilities only and once such storage is essential and is required for smooth running of the factory, the construction of the same has to be held in connection with business activity and the materials used in the construction of the same cannot be denied the Cenvat credit. As such, by following the above decisions, I find no merits of the impugned orders of authorities below. Accordingly, the same are set aside - Decided in favour of assessee.
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