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2017 (3) TMI 645 - AT - Central ExciseCENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plant - Held that: - drawings do not fall within the definition of inputs in as much as they are not "goods" used in or in relation to the manufacture of final products directly or indirectly. They can also not be considered as components, spares and accessories of capital goods. These drawings have been used in setting up of the cement plant which in turn consist of various capital goods such as calciner, cooler blender etc. The drawings cannot be considered as part of any of these capital goods. In fact, the complete cement plant which has been erected making use of these designs and drawings did not remain as excisable goods any more in as much as all these capital goods have been embedded to earth on foundation making up the entire cement plant. The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - appeal dismissed - decided against appellant.
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