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2016 (11) TMI 229 - AT - Central ExciseDemand - Cenvat credit - Period of limitation - the plant and machinery and capital goods involved in the manufacture of cement/electricity are huge structures integrated into a particular plant and machinery to obtain desired results - Held that: - Even to place the hoppers, in a particular manner, fabrications are required. Without such fabrication, the hoppers cannot be put into use. Here, it is not tenable to hold that the various iron and steel angles, channels, etc. used in conjunction with hoppers, are pure civil structures and cannot be considered as accessories or components of such hoppers. Such argument will be factually and legally devoid of merits. There could be no justification for invoking demand for the extended period as there could be no ground for alleged suppression, fraud, collusion or willful mis-statement in availing the credit on these items by the appellants - Appeal allowed.
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