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2015 (11) TMI 155 - SC - Central ExciseDenial of MODVAT Credit - Capital goods - capital goods are used in such captive mine - capital goods used for construction of concrete structure and foundation - Held that:- Commissioner (Appeals) has not given any findings on the stand taken by the assessee that the mining area was a part of the factory premises as per the ground plan and the registration certificate. It is further discerned that if the mines from which the material is excavated and is used for manufacturing the final product by the assessee is captive mine and a part of the factory premises and the capital goods are used in such captive mine, then the assessee would be entitled to the MODVAT credit. - while making these comments, the CESTAT has erred inasmuch as even as in the show cause notice issued by the respondent-Department it was admitted that the goods are not in the nature of capital goods and these were used for construction of concrete structure and foundation on which the various heavy machineries in a cement plant was to be erected. - goods in question were captively used for the construction of the plant and had nothing to do with the mining which is accepted by the Department itself in the show cause notice. - Matter remanded back - Decided in favour of assessee.
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