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2016 (8) TMI 122 - AT - Central ExciseCenvat Credit - eligible inputs - defective duty paying documents - credit taken on assembly Canvass Canopy, Castable Refractory, Doors, Windows and Frames of the vehicles. - Held that:- So far as Cenvat Credit with respect to CS Spoon, Assembly, Canvass Canopy, it is observed that this Bench in appellant s own case of Tata Motors Ltd. vs. CCE, JSR (2010 (10) TMI 458 - CESTAT, KOLKATA) held that credit on these items along with refractories used for lining of furnace is admissible. Similarly in para 16 of these case laws, it is held that when goods under job-work are received after 180(one hundred and eighty) days then credit can be taken again as per the provisions of Rule 57F of the Central Excise Rules, 1944. - further on technical lapses Cenvat credit cannot be disallowed - credit allowed. - decided in favor of assessee.
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