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2017 (4) TMI 1218 - AT - Central ExciseCENVAT credit - capital goods - job-work - case of Revenue is that the capital goods involved in the present appeal are mostly consumables items like inserts, drills, tools and there is no likelihood of their being used in the manufacture of their own products in future and that too after a lapse of long period of over one and half years - Held that: - the issue is squarely covered by the judgments of this Tribunal in the case of CCE vs. M/s. Kyungshin Industrial Motherson Ltd. [2015 (11) TMI 899 - MADRAS HIGH COURT], where it was held that The Tribunal has rightly held that availment of Modvat credit on capital goods to be job work is in order - appeal dismissed - decided against Revenue.
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