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2016 (12) TMI 767 - AT - Central ExciseCement and clinker - CENVAT credit - Wear Resistant Plates, Impact Liner Plates, Cooler Sidewall Plates, Blow Bar Chains, LS Crush Hammers which were used by the appellant for repairs and maintenance of capital goods - Held that: - The Hon’ble High Court of Karnataka in the case of CCE, Bangalore-I Vs Alfred Herbert (India) Ltd.[2010 (4) TMI 424 - KARNATAKA HIGH COURT], following the ratio laid in the case of Hindustan Zinc Ltd.[2006 (5) TMI 44 - HIGH COURT RAJASTHAN], has held the issue in favor of assessee holding that the credit availed on subject items used for repairs and maintenance of the machinery is eligible for credit. In view thereof, following the judgment laid in the above cases as well as taking note of the dropping of proceedings in the subsequent year in the appellant’s own case I find that the impugned order is unsustainable. The same is set aside - appeal allowed - decided in favor of appellant-assessee.
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