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2016 (3) TMI 346 - AT - Central ExciseEligibility for cenvat credit - conveyor system, thickener and filtration system, electrical equipments - Held that:- The Hon'ble Supreme Court in case of CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA ] applied "user test" to find out whether or not particular goods could be said to be capital goods which would depend on use for which it was put into as such. The classification of item purchased by the appellant by itself will not determine the eligibility of cenvat credit. The use to which these items were put to by the appellant will decide the eligibility. Applying such user test, it is clear that in the present case, the disputed items were forming part and parcel of overall capital goods of various descriptions and use. M.S. Plants, angles, channels, etc. used in the plant for fabrication of structure like ducting for bag filter, venting and exhaust dust collector chutes, coal crusher, conveyor system coal hopper etc. are eligible for cenvat credit. tHUS structural items such as angles, channels, rods, etc. required to make the machines functioning without any vibration or movement eligible for cenvat credit. - Decided in favour of assessee
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