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2016 (12) TMI 1463 - AT - Central ExciseCENVAT credit - MS items under the category of capital goods - Held that: - the amount of ₹ 18,00,168/- has been utilised for pre-heater, staircase, coal mill building, platforms, silo, coal mill platform etc - The appellant is eligible for that part of the MS items which were used for fabrication and manufacture of capital goods / parts / components - credit allowed for this part. The credit of ₹ 11,88,607/- availed by the appellant on MS items used for civil construction as well as temporary structures is not eligible for credit. The same is disallowed. The appellant has reversed the credit to the tune of ₹ 29,88,775/- even before the issuance of the show-cause notice - The irregular credit having been reversed prior to the utilisation, so, the appellant is not liable to pay interest Appeal disposed off - decided partly in favor of appellant.
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