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2016 (9) TMI 35 - AT - Central ExciseCapital goods CENVAT credit - HR Plates, MS Beams, Hot Rolled Plates, MS Billets - used for constructing the chimney attached to the furnace - Held that:- by following the decision of Hon'ble High Court of Chhattisgarh in the case of Union of India Vs. Associated Cement Company Ltd. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] where credit has been allowed on steel material used in the fabrication of chimney for Diesel Generating set, the credit of steel material used for fabrication/construction of chimney is admissible as CENVAT Credit. Cenvat credit - Asbestos Cement Sheets - used for construction of roof of the factory - Held that:- by following the decision of Hon'ble High Court of Allahabad in the case of M/s. Daya Sugar Versus Commissioner, Central Excise, Meerut-1 [2014 (10) TMI 722 - ALLAHABAD HIGH COURT], the credit of asbestos sheet is not admissible. Refund claim - matter concerning admissible of credit is not finalized - refund is premature - Held that:- the Tribunal has finalized the admissibility of credit, therefore, I set aside the order of rejection of refund claim and direct the original adjudicating authority to grant consequential relief. - Decided partly in favour of assessee
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