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2017 (7) TMI 386 - AT - Central ExciseCENVAT credit - services of maintenance of tyres used in various HEMM - denial on account of nexus - Held that: - It is an admitted fact that such heavy earth moving machineries were used for mining and procurement of ore which was further used/ subjected to process of beneficiation, for obtaining the dutiable metal, being zinc, etc. Accordingly, the said input service qualifies for credit under Rule 2(l) of the CCR, 2004 - the issue is squarely covered vide final order of this Tribunal in the appellant’s own case Hindustan Zinc Ltd. Versus CCE, Jaipur-II [2013 (11) TMI 944 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellant.
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