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2015 (12) TMI 662 - AT - Central ExciseCENVAT Credit - credit in respect of plastic crates, trolleys, welding table and welding chair - denial of CENVAT credit on the ground that the material on which credit was availed are neither inputs nor capital goods - Held that:- On going through the photographs produced by the learned counsel it is observed that all the items i.e. plastic crates is used for handling of the material, such as semi-finished goods in the factory of the appellant. The movement of semi-finished goods during the process of manufacturing is part of the manufacturing process of the final products of the appellant. The judgment of the larger bench of this Tribunal in Banco Products (India) Ltd. (2009 (2) TMI 101 - CESTAT AHMEDABAD) is squarely applicable in respect of CENVAT credit on the plastic crates. - trolley is specially designed to keep the machine parts which is used in the manufacture of their final products. The trolley is used as a material handling equipment within the factory during the process of manufacturing. The issue of eligibility to CENVAT credit on trolley has been dealt by the Tribunal in the case of Shinhan Plasto (I) Pvt. Ltd. (2008 (2) TMI 157 - CESTAT, CHENNAI) - trolley is used in or in relation to the manufacturing process of final products. Therefore, in my considered view, CENVAT credit on trolley is rightly available. - CENVAT credit in respect of welding table and welding chair, in my considered view, is rightly admissible. - Decided in favour of assessee.
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