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2017 (11) TMI 1329 - AT - Central ExciseCENVAT credit - inputs - various structural items which have been used either in the making of parts and components of plant and machinery or used for repair of such plant and machinery - Held that: - all the impugned structural steel items have been used in the factory of the assessee Consequently, it is covered within the main definition of inputs - the adjudicating authority has proceeded step by step and discussed the various relevant exclusion, which proved the correctness of credit availed - credit remains allowed. CENVAT credit - steel items used for the construction of storage tanks in the form of clinker silos - denial on the ground that such steel structures have been issued by the civil department of the assessee for construction of clinker storage tank which is a civil construction work which is covered in the exclusion part of the definition of input under Rule 2(k) - Held that: - The clinker storage tank is used in the nature of capital goods. Since such capital goods cannot be suspended in mid air and for effective operation, the same needs to be kept on suitable support which became part of the storage tank i.e. capital goods - There is no doubt that such clinker storage tank is used in the manufacture of their final products - It has been consistently held by the Tribunal that such support structures are to be considered as part of the capital goods and goods used in the fabrication of such structures will be covered as inputs - credit allowed. CENVAT credit - certain quantity of steel structures which have been procured by the assessee during the period prior to 01.04.2011 (date of amendment of definition of inputs) - credit for such items have been availed in the subsequent years when the new definition was in place - Held that: - This Tribunal has been consistently holding that cenvat credit is admissible in respect of such steel structures used in the manufacture of capital goods - even for the period prior to 01.04.2011 cenvat credit was admissible. Appeal allowed - decided in favor of appellant.
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