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2017 (6) TMI 1067 - AT - Central ExciseCENVAT credit - AST Car Tyre and SV Car Ring Rims - imported capital goods - Held that: - the subject item is essential tool/accessory for conducting technical testing on the tyres which are manufactured by the appellant. Unless this testing is done, quality of the tyre on the related parameter cannot be certified and the item cannot be sold in the market - the Hon’ble Supreme Court in the case of Flex Engineering Ltd. Vs CCE, UP [2012 (1) TMI 17 - Supreme Court of India] has observed that items which are used directly or indirectly in relation to manufacturing final product would be entitled to Modvat credit under Rule 57(A) of erstwhile C.Ex Rules, 1944, predecessor to CENVAT Credit Rules - credit allowed - appeal allowed - decided in favor of appellant.
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