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2017 (1) TMI 17 - AT - Central ExciseCement - CENVAT credit - MS plates, MS angles, channels, steel tubes, rebars, pastable items, ceramic tiles etc - Held that: - The Chartered Engineer certificate certifies that the capital goods manufactured using the subject items are essential for carrying out manufacturing activity of the appellant - When the appellant uses railway sidings for the purpose of transportation, it has to be invariably laid outside the factory and connected to a railway station in order to facilitate the transportation of bulk quantities of inputs and final products. Needless to say that the railway sidings laid outside the factory are part and parcel of the facility for transportation provided inside the factory premises - the appellant is eligible for credit availed on MS items, angles etc. Credit in tiles - Held that: - The credit availed on tiles i.e. ₹ 13,076/- is disallowed and the same along with interest as well as equal amount of penalty to this amount of ₹ 13,076/- is confirmed. Appeal disposed off - decided partly in favor of assessee.
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