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2016 (11) TMI 930 - AT - Central ExciseCENVAT credit - crane rails, rails etc. - inputs under Rule 2(k) of CENVAT Credit Rules, 2004 - whether the appellant having availed credit under the category of inputs can content that they are eligible for credit under the category of capital goods? - Held that: - The said issue stands covered by the decisions laid by the Tribunal as well as various High Courts. In CC&CE, Meerut-l vs, Modi Rubber Ltd. [2000 (5) TMI 64 - CEGAT, NEW DELHI] where it was held that the declaration filed by the assessee in terms of Rule 57Q was Sufficient for the purpose of extending credit on glass bottles which were inputs within the meaning of Rule 57A. - I consider that the claim put forward by appellants under the category of capital goods in their reply to show-cause notice yields merit. Denial of credit is unjustified - appeal allowed - decided in favor of appellant.
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