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2014 (7) TMI 1281 - AT - Central ExciseCENVAT Credit - whether the appellant correctly availed CENVAT credit on certain items including machinery, spares, components and accessories etc. used for construction of various Mill Expansion Plants, embedded on the earth and thereby falling under the category of immovable property which cannot be treated as excisable goods? Held that:- The Hon’ble Karnataka High Court in the case of ICL Sugars Ltd. [2011 (4) TMI 1065 - KARNATAKA HIGH COURT] allowed the credit on storage tanks as immovable property embedded on earth - Tribunal in the appellant’s own case for earlier period, [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], after considering the decision of Vandana Global Ltd. (supra), remanded the matter to the adjudicating authority. Matter remanded to the adjudicating authority for fresh decision in accordance with law - appeal allowed by way of remand.
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