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2018 (3) TMI 321 - AT - Central ExciseCENVAT credit - job-work - supply of tangible goods - Held that: - The goods in question are crane, diesel generator sets and other equipments for movement of heavy articles. These are essential in manufacturing process and there is no allegation in the show cause notice that these were put to use at a place other than that of job-worker. It is inconceivable that the job-worker may find a use for these equipments in any other manufacture. The definition of “input service” in rule 2(l) of CENVAT Credit Rules, 2004 is of sufficient latitude to allow service used directly or indirectly in relation to manufacture of final products. There is no ground to deny CENVAT credit on this particular service under CCR 2004 - appeal allowed - decided in favor of appellant.
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