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2017 (7) TMI 52 - AT - Central ExciseCENVAT credit - dumpers and locomotive - manufacturer of Cement - Held that: - reliance was placed in the case of COLLECTOR OF CENTRAL EXCISE Versus RAJASTHAN STATE CHEMICAL WORKS [1991 (9) TMI 73 - SUPREME COURT OF INDIA], where it was held that dumpers tippers which are used within the factory will be entitled to Cenvat credit as capital goods - credit allowed. CENVAT credit - locomotives - Held that: - reliance placed in the case of Commissioner of Central Excise, Customs & Service Tax, BBSR-I Versus M/s. Bhusan Steel Ltd. [2012 (10) TMI 306 - CESTAT, KOLKATA], where it was held that diesel locomotive used to carry molten metals in torpedo ladle car in the process of manufacturing of iron and steel products in the integrated steel plant, having railway siding within the factory premises and laid down lines within the factory connecting one plant to another plant for movement of raw material, semi-finished and finished goods, Cenvat credit of duty paid on the diesel locomotive is admissible in terms of Rule 3 of Cenvat Credit Rules, 2004 - credit allowed. Appeal allowed - decided in favor of appellant.
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