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2017 (1) TMI 710 - CESTAT HYDERABADCENVAT credit - whether the appellant is eligible for the credit on the MS items which were used for manufacture of capital goods? - Held that: - Merely denying the credit on the ground that the appellant has not furnished sufficient documents is not proper. The appellant has been able to establish that the subject items have been used for manufacture of capital goods which are integrally connected to the process of manufacture. ₹ 24,679/- was availed on welding electrodes for repair and maintenance. Further the subject items when used for fabrication of capital goods would fall under the category of inputs. The Department does not dispute the receipt of subject items into the factory. So also there is no case that subject items were diverted in any manner - the appellant is eligible for the credit to the tune of ₹ 2,17,188/- - appeal disposed off - decided partly in favor of appellant.
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