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2017 (12) TMI 313 - AT - Central ExciseCENVAT credit - welding electrodes - SS Coil - MS Angles - MS Channels - Joists - Held that: - reliance placed in the case of Singhal Enterprises Private Ltd. v/s Commissioner Customs & Central Excise [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - credit allowed on welding electrodes. CENVAT credit - SS coil - Held that: - this has been used in Juice Sulphiter and raw juice through lining, in the factory of production. As they do not qualify under definition of capital goods, the same are covered under the definition of input and credit taken accordingly - there is no dispute that these items have been used in the factory of production for manufacture of taxable/dutiable goods - credit allowed. CENVAT credit - MS Angles - MS Channels - Held that: - MS Angles are used in enhancing the capacity and modification of dryer house equipment, namely sugar beater, hopper, etc. These angles have also been used for staging and supporting structures of equipments, but not used as civil work. Accordingly, these angles, etc., qualify as capital goods for Cenvat Credit - Further MS channel have been used in expansion and modification of dryer house equipments, namely sugar beater and hopper etc. to give support and strengthening the same. Admittedly, these goods have not been used as civil construction item. Thus, these angles and channels quality as for Cenvat Credit as inputs - credit on both items allowed. CENVAT credit - Joist - Held that: - Joist have been used in staging of Juice Sulphiter, Juice weighing scale and sugar beater. Joist have been used as supporting structure of equipment in the factory of production but, not used in civil work, admittedly - joist also qualifies for Cenvat Credit. Appeal allowed - decided in favor of appellant.
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