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2016 (3) TMI 615 - AT - Central ExciseCenvat credit of tax paid on inputs utilized for fabrication of machineries or capital - Held that:- When supporting structures are essential part of the machinery, in order to manufacture taxable output, the Cenvat credit is available. Further, in view of the finding already Commissioner (Appeals) that there is no element of concealment or contumacious conduct on the part of the appellant and the issue is wholly interpretational In nature, and also in view of the fact that the revenue also had information of taking of Cenvat credit in view of the earlier show cause notice for the preceding period, hold without entering into the merits, that the demand for extended period, cannot be sustained. - Decided in favour of assessee
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