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2016 (8) TMI 972 - AT - Central ExciseCenvat credit - H.R. Alloy steel plates (hardox -400) - used in the factory for repair and maintenance of capital goods - production of Chartered Engineer’s certificate showing area of use of disputed goods in the factory premises - Held that:- H.R. Steel plates (Hudox- 400) is not falling under the excluded category mentioned in definition of input. Further, it is not in dispute that the goods in question have been used by the appellant within its registered factory premises. Since the definition of input is very broad intended to take within its ambit all the goods used in the factory of the manufacturer of final products, hence, the disputed goods shall merit consideration as input, and thus, denial of cenvat benefit on the same is not proper. - Decided in favour of appellant
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