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2017 (12) TMI 267 - AT - Central ExciseCENVAT credit - capital goods - Bagassee Bailing Machine - whether the bailing machine is eligible for availment of Cenvat credit under capital goods? - Scope of SCN - case of appellant is that SCN has not alleged the admissibility of the Cenvat credit in respect of bailing machine therefore Commissioner (Appeals) order traveled beyond the scope of SCN - Held that: - It is observed that the said issue was not raised in the SCN therefore Ld. Commissioner(Appeals) traveled beyond the scope of the show cause notice for this reason itself order is not sustainable. Even on the issue of admissibility of Cenvat credit on bailing machine it is observed that it is incorrect to say that bailing machine was used exclusively for exempted goods. The fact is not under dispute that said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel therefore bailing machine is not used for exclusively in the manufacture of exempted goods, accordingly, Cenvat credit is admissible. Appeal allowed - decided in favor of appellant.
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