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2016 (12) TMI 1443 - AT - Central ExciseCENVAT credit - HR sheets, MS Angle, HR Plates, MS Flat, Channel Beams etc. - denial on the ground that the said goods do not qualify as capital goods in terms of the definition of capital goods given under Rule 2 of the Cenvat Credit Rules, 2004 - Held that: - the appellant has produced a C.A. certificate to assert that the said goods have been used for the inputs in the fabrication of Sand plant, Core sand plant, Mould handling system, Casting Cooling Conveyer etc. I have also gone through the contracts with certain parties in respect of installation of machines, the contracts involved certain fabrication work of structures to be done by the appellant - a Chartered Engineer's certificate has been given by the Chartered Engineer without going into the detail of the contracts. The facts regarding quantum of use of inputs in the fabrication of the part components and accessories of the machines needs to be quantified and credit to that extent needs to be allowed - appeal allowed by way of remand.
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