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2016 (6) TMI 712 - AT - Central ExciseCenvat credit availed and utilised on H.R.Plates, shapes and sections - disallowance only for the reason that capital goods do not include goods and commodities falling under chapter 72 of the Central Excise Tariff, 1985 - Held that:- Capital goods or inputs utilised in maintenance of plant and machines being capital goods, the same is eligible for Cenvat credit. As no production can take place without proper upkeep of the plant and machinary. Further plant and machines also includes the loading platforms and inspection platforms. As the impugned order is silent on the exact usage of the inputs in question I set aside the same to the extent inputs relating to the amount of ₹ 87,211/- and remand the matter to the adjudicating authority for fresh determination in accordance with law after ascertaining the utilization of the said inputs. See CCE Versus Rajasthan Spinning Mills Ltd [2010 (7) TMI 12 - SUPREME COURT OF INDIA]
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