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2016 (6) TMI 466 - AT - Central ExciseEntitlement of Cenvat credit - Hot Strip Mill Plates, Flat, STRL, Plate, Mill Plates, M.S.Channel, Angles, Joists, Chequered Plates and Beam and Joist etc. - utilized in fabrication of Bio-Gas Plant-a Pollution Control Equipment - Held that:- as bio-gas plant is a pollution control equipment defined in rule 2 (a)(A)(ii) of Cenvat Credit Rules, 2004, the appellant have rightly taken credit, being entitled to the same. Further, some portion of the capital goods about 15% used in the existing machinery, like repair and fabrication of Sugar Cane, cutter bagasse, courier et cetera, the appellant is entitled to Cenvat credit on the same as Rule 2 (l) of Cenvat Credit Rules provides that an assessee is entitled to Cenvat credit, on equipments utilised directly or indirectly in or in relation to the manufacture of final products and the clearing of final products, upto the place of removal. Here the appellant, manufacturer cannot take place of excisable goods being Sugar et cetera, without repair and maintenance of capital equipment like sugar Cane cutter et cetera, I hold that the appellant is entitled the cenvat credit on the same. Therefore, the impugned orders are set aside. - Decided in favour of appellant with consequential relief
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