Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 461 - AT - Central ExciseDenial of CENVAT Credit - Misdeclaration of goods - credit on various items of Chapter 72 and 73 in the guise of capital goods - Held that:- according to appellant various items of iron & steel were used for manufacture of supporing structures and foundation of the main paint shops. The main machines are rested on these structures in different floor without which the processes in the machines cannot function. - there is no definite finding on this issue - Matter remanded bact. Cenvat credit on input services - services received by him for use in or in relation to manufacture of the final product including the services used in relation to setting up of the plant. - Held that:- It is not in dispute that M/s. Tata Motors received the impugned services for the aforesaid purpose. - during the relevant period, the CENVAT Credit Rules did not preclude a manufacturer to take the credit at a later date in respect of the impugned services already received by them. Revenue s sole ground for denying the credit is that the appellant could not have utilized the impugned services for manufacture of the final product (as they dismantled their plant at Singur). We are of the opinion that as the input services were received by M/s. Tata Motors at Singur for manufacture of the final products, the said unit is eligible to take credit in terms of Rule 3 of CENVAT Credit Rules, 2004 read with Rule 2 (l) of the said Rules. - Tata Motors, Singur has taken the CENVAT Credit correctly on the input services - Matter remanded back - Decided in favour of assessee.
|