Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 433 - AT - Central ExciseDisallowance of Cenvat credit on Wires and Cables falling under Chapter 85 and on refractory falling under Chapter 69 - isallowance of the credit on the aforesaid items on the ground that these are not Capital goods in terms of definition of Capital goods - Held that:- The wires and cables being covered under Chapter 85 is specified under sub clause (A)(i) of Clause (a) of Rule 2 of Cenvat Credit Rules, 2004 and refractory and refractory material the covered under sub clause (v) accordingly the appellant's goods are undoubtedly falling under the definition of Capital goods, hence the credit cannot be denied. As regard the issue that the invoices bear two addresses and therefore it is not established that the capital goods were received in the factory of the appellant, find that this ground was taken by Ld. Commissioner(Appeals) while passing the impugned order, this is a matter of fact and it is necessary on part of the Revenue to investigate that only on the basis that two addresses mentioned on the invoices whether the Capital goods received in the factory and used in the factory, however no such exercise was carried out by the Revenue and issue was not raised in the show cause notice, even adjudicating authority also was not given any finding on this issue. Thus agree with the Ld. Counsel that this fresh issue raised first time in the impugned order and the same was not raised in the show cause notice. The appellant was not put to notice on this issue therefore it is not open for the Revenue to decide the matter on a issue which is not embodied in the show cause notice. Thus it is settled law that new case cannot be made out after issuance of show cause notice and after passing the adjudication order. Both the lower authority have wrongly denied the Cenvat credit on the Capital goods - Decided in favour of assessee
|