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2016 (11) TMI 926 - AT - Central ExciseCENVAT credit - MS plates, MS angles, MS channels, MS sheets - whether the appellant is eligible for credit availed on MS items which according to the appellant were used for fabrication of parts/accessories/components of capital goods and also for repair and maintenance of various machinery and equipment? - Held that: - On perusal of the list showing the purpose for which the subject items were used by the appellant, it is seen that the MS channels were used for repairs/maintenance of L.S. crusher hoos, cooler MCDC dust etc. which are machinery used in the manufacture of cement. Plates were used in cooler, MCDC ducts, hot air ducts, hoopers, wagon tippler etc., elevator chains were used in the cement mill bucket elevators and MN castings were used in grate cooler. Similarly hydraulic nut was used in the cement mill and dumper assembly used in dumper which is part of the handling equipment. These descriptions show that the MS items were either used for fabricating the parts / components / accessories of capital goods or for repair and maintenance of such machinery and equipment. The issue whether MS items used for fabrication of capital goods / accessories or components and also whether they can be used for repair and maintenance is no longer res integra. The issue stands settled by the decisions relied upon by the appellant as well as by the decisions passed by the Tribunal in the case of Madras Cements Ltd. Vs. CCE, Hyderabad [2016 (6) TMI 761 - CESTAT HYDERABAD] - the appellant is eligible for the credit - appeal allowed - decided in favor of appellant.
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