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2017 (6) TMI 798 - AT - Central ExciseCENVAT credit - steel items such as MS plates, angles, bars and rods, rounds, sheets, flats etc. - denial on the ground that these steel items are neither inputs nor capital goods - Held that: - appellants have only claimed CENVAT credit of 35% on the total quantity of steel purchased which has been used in the manufacture of capital goods - the appellants have rightly availed the CENVAT credit on 35% of the steel which was used in the manufacture of capital goods. Extended period of limitation - Held that: - the entire demand is time barred as the department has not been able to bring in any evidence on record to show any intention on the part of the appellant to evade payment of duty. Appeal allowed - decided in favor of appellant.
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