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2017 (4) TMI 206 - CESTAT NEW DELHICENVAT credit - CTD bars, beams, M.S. angles, plates, sheets, etc - denial on the ground that they are neither inputs nor capital goods so as to become eligible for credit - Held that: - The lower authorities categorically recorded that various items like Kiln cooler, material handling/conveyor system are all specifically classifiable as machinery falling under Chapter Heading 84, the various items on which credit has been availed are directly used for fabrication or manufacture of various capital goods. The nature of such usage and emergence of various final product have been explained by the lower authorities in detail - the allegation in show cause notice is very vague and without any support - appeal dismissed - decided against Revenue.
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