Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 712 - AT - Central ExciseCENVAT credit - MS items - TMT Bars - Held that: - the appellant had used the MS items, except TMT Bars, for the use of repair of plant and machinery. They have used MILL plates/steel plates for replacement and repair of parts of Cement Kiln. Further, the MS items were used in repair of Vertical Raw Mill. These machineries are integral part of the manufacture carried out by the appellant. Even though the said items may not fall under the definition of capital goods, the appellants are eligible for credit on MS items used in the repair of plant and machinery under the category of inputs. CENVAT credit - TMT Bars - Held that: - the appellant has used TMT Bars for civil constructions. The same cannot be allowed. Appeal allowed - decided partly in favor of appellant.
|