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2018 (2) TMI 1019 - AT - Central ExciseCENVAT credit - cement, HR plates, Angles, Channels, Beams, chequered plates and asbestos Cement Products (roofing sheets) etc. - Held that: - appellant have been producing the Chartered Engineer s certificate before the lower authorities and the said certificate indicates the use of items for fabrication of storage tanks, bunkers, conveyors, pollution control equipments and supporting equipments. In the absence of any contradictory certificate on record holding otherwise, that the inputs were used for fabrication of machinery, dismissal of certificate issued by Chartered Engineer by both the lower authorities that too summarily, seems to be not in consonance of law. Further, receipt of goods and thereafter used for fabrication as per Chartered Engineer certificate is not contested but only contested on a point that the inputs do not fall under the category of capital goods and hence not eligible for cenvat credit, will not carry any further of the Revenue. Appeal allowed - decided in favor of appellant.
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