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2018 (5) TMI 103 - AT - Central ExciseCENVAT credit - boiler and parts of the boiler of the Appellant were installed in Unit II, used for generation of electricity and exclusively used in their Unit I where Cenvat Credit has been availed - credit availed at Unit I is denied - Held that: - the issue is covered by the judgment of this Tribunal in OPG Metals Pvt. Ltd. [2016 (7) TMI 497 - CESTAT CHENNAI], where it was held that the department has not disputed the duty-paid nature of the capital goods, discharge of duty by the appellant, usage of capital goods for generation of electricity and consumption of such electricity by the appellant in the manufacture of dutiable final products. Credit cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant.
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