Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1806 - AT - Central ExciseCENVAT Credit - inputs/capital goods - Wide Screen Cloth - Conveyer Belt - V. Belt - suppression of facts or not - HELD THAT:- The present issue involved in this appeal is no more res-integra in view of the Tribunal’s decision in the case of M/S FACOR ALLOYS LTD. VERSUS THE COMMISSIONER C&CE, GUNTUR [2016 (12) TMI 645 - CESTAT HYDERABAD] where it was held that the subject goods are spare parts of capital goods which are used in the manufacturing activity by the appellant. Further, it is also seen that for earlier period, vide Order-in-Original dated 23-7-2010 the adjudicating authority has allowed credit on all these subject items and dropped the proceedings. Appeal allowed - decided in favor of appellant.
|