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2017 (2) TMI 611 - AT - Central ExciseCENVAT credit - tyres used for dumpers - denial on the ground that the tyres used for the dumpers do not fall within the definition of capital goods - Held that: - The Division Bench of the Tribunal in the recent decision rendered in the case of M/s Aditya Cement [2016 (9) TMI 1127 - CESTAT NEW DELHI] had held that tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in the manufacture of final products - It was further, held that the credit on tyres of dumpers is admissible under the category of inputs - credit allowed - appeal allowed - decided in favor of appellant.
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