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2015 (11) TMI 453 - AT - Central ExciseAvailment of CENVAT Credit - Capital goods - Held that:- Jumbo electric /battery operated platform truck, hot metal transport vehicle, trailer assembly and ladle transfer car are specially designed for operational use inside the appellant's factory. These items are part of overall machinery system critically contributing to manufacture of final product - are not transfer vehicles or trucks for common public transport of goods. As admitted in the proceedings, they are specially designed for industrial purpose and the operate within narrow scope of factory premises. In the case of Bhusan Steel Ltd. (2012 (10) TMI 306 - CESTAT, KOLKATA), this Tribunal held that diesel locomotive torpedo ladle car carrying molten metal not only enhances the effectiveness, but without it the handling and in turn production of finished goods would not be possible. The Tribunal upheld the lower authority's order holding that diesel locomotive as accessory of capital goods. - all these equipments are correctly be considered as accessories to various capital goods involved in the manufacture of final products as they are integrally connected in the process of manufacture. Accordingly, we hold that the denial of cenvat credit for these items is not sustainable - Decided in favour of assessee.
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