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2017 (3) TMI 171 - AT - Central ExciseCENVAT credit - Aluminium Sheets, Flush Partition, Flush Door, Ceiling etc. - denial on the ground that all the goods on which credit was taken are falling under heading 7610 whereas credit is allowed on the capital goods of Chapter Heading No. 82,84, 85 and 90 - Held that: - since the goods in question does not qualify either as input or capital goods the cenvat credit is not admissible - the goods falling under Chapter 7610 is not covered under the definition of Capital goods. Even the goods of chapter heading 7610 was not used for manufacture of any component or part of any machine prescribed under the definition of capital goods - credit rightly denied - appeal dismissed - decided against assessee.
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