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2016 (1) TMI 1059 - AT - Central ExciseCenvat Credit - eligible inputs - rails and other track materials, namely, sleepers, paints and crossings etc. - Revenue contended that the goods in question do not merit inclusion in the category of ‘inputs’ as the same do not go into the mainstream of the process of manufacture either directly or indirectly, nor included in the list of goods mentioned in the definition of Rule 2(g) of CENVAT Credit Rules, 2002. Held that:- Since the department has accepted the admissibility of CENVAT Credit on rails and railway track materials involving the same assesse i.e. M/s SAIL, for subsequent period under the CCR,2004 and identical issue is also involved in M/s Tata Steel's case, therefore, adopting the principle of certainty & consistency in tax matters, in our view, the Appellants are eligible to credit on rails and railway track materials. Consequently, the discussion on the applicability of the said judgment to the present CENVAT Credit Rules, 2004 and other contentions raised in these Appeals would become more of academic in nature rather than resolving the dispute, hence not resorted to. - Credit allowed - Decided in favor of assessee.
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