Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1424 - AT - Central ExciseCENVAT credit - capital goods which were used in the mining area - SCN were issued alleging that tyres for dumpers and dumpers do not qualify to be capital goods - Held that: - issue involved in this case was initially decided by the Division Bench of the Hon’ble Supreme Court in the case of Vikram Cements vs. Commissioner of Central Excise, Indore [2006 (2) TMI 1 - Supreme court], where it was held that Modvat/Cenvat credit on capital goods used in such mines will not be available to the concerned assessee under the appropriate Modvat/Cenvat Rules - the matter is remanded to the Adjudicating Authority to decide in the light of the above decision - appeal allowed by way of remand.
|