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2017 (1) TMI 592 - AT - Central ExciseMODVAT credit - ingot mould car bogie assembly - Held that: - I find that these items are used in the factory for transportation of raw materials in semi-furnished form, final products, etc. in the plant without which there cannot be any movement of the material from one division to another Reliance placed in the decision of the case of Jayaswal Neco Ltd. Vs. Commr. of Central Excise, Raipur [2015 (4) TMI 569 - SUPREME COURT], where it was held that railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was entitled to take credit for duty paid by them. Credit allowed - appeal allowed - decided in favor of appellant.
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