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2016 (9) TMI 734 - AT - Central ExciseCenvat Credit - eligible input - steel and bent - EOT Crane and Gratings - inputs or capital goods - Held that:- when structures like rollers, pulleys and guide rails are essentially required for the functioning of crane then the same have to be treated as an accessory of the machines for which Cenvat Credit under Cenvat Credit Rules is admissible. So far as Cenvat Credit on Gratings used for operating the furnace is concerned, it is observed that such platforms are essential for operating the machines used in the manufacture of finished goods. In the case of Rosa Sugar Works v. Commissioner of Central Excise, Lucknow (2005 (10) TMI 304 - CESTAT, NEW DELHI), CESTAT Delhi has held that ladders and gratings used for reaching different platforms of the machines, used for processing or procuring finished goods, are eligible to Modvat Credit under Rule 57A of the Central Excise Rules, 1944. Cenvat Credit with respect to EOT Crane and Gratings availed by the Appellant is available. However, Cenvat Credit with respect to steel and bent items is not agitated by the Appellant and is held to be inadmissible. - Decided partly in favor of assessee.
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