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2009 (1) TMI 270 - AT - Central ExciseCenvat Credit – Inputs used to manufacture capital goods - The appellant taken Cenvat credit to the tune of Rs. 31,48,420/- on MS plates /Mill Plates, MS Angles, MS Channels, MS Beams and Welding Electrodes used for the manufacture of capital goods (storage tanks) – held that - When the Commissioner in the impugned order has held that the power plant was an excisable commodity and therefore the Modvat credit is not deniable. Then, in the present appeal, filed by the Revenue when there is no challenge to these findings of the Commissioner nor is there a proposal/ground taken to revive the allegations in the show cause notice. Then, such appeals are not maintainable
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