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2016 (11) TMI 1131 - AT - Central ExciseCENVAT credit - strips, angles, channels, plates, beam etc - whether the denial of cenvat credit on the ground that power plant is situated outside the factory of the production and power plant, Induction Furnace etc. are immovable properties and are not goods, justified? - Held that: - reliance placed on the appellant's own case HIRA POWER & STEEL LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2008 (3) TMI 225 - CESTAT NEW DELHI] where the benefit, in the same set of facts, was allowed for the inputs used in fabrication of captive power plant situated adjacent to the factory of production. It was observed by the Tribunal that the appellant submitted the revised site plan and are entitled for credit in respect of inputs used in fabrication of power plant. Therefore, the appellants are entitled for credit in respect of the inputs used in fabrication of captive power plant. Regarding the issue related to angles, channels, plates used for fabrication of various capital goods, it appears that the issue is squarely covered by the decision of the Tribunal in the case of SKS Ispat and Power Ltd. vs. CCE, Raipur [2016 (10) TMI 479 - CESTAT NEW DELHI]. The issue regarding dumper and parts thereof, the assessee is using dumper for raw material handling and transportation of raw material within the plant. The dumpers are owned by the appellant. In the case of M/s Aditya Cement vs. CCE, Jaipur [2016 (9) TMI 1127 - CESTAT NEW DELHI] the issue was decided in favour of the assessee. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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