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2018 (7) TMI 309 - AT - Central ExciseCENVAT Credit - capital goods - Angles, Joists, Channels, Mill Plate, Steel Hot Strip etc. - appellant contended that these items were used for repairing and maintenance of machinery, which was used within the factory of production for manufacture of final product - Held that:- The Tribunal in the case of Commissioner of Central Excise Panchkula Vs. Shahbad Co-operative Sugar Mills Limited [2014 (3) TMI 309 - CESTAT NEW DELHI] dismissed the appeal filed by the Revenue and held that items of articles of Iron & Steel used for repairing, maintenance of Plant & Machinery are eligible for Cenvat Credit. It is also noted that there was a dispute on the eligibility of the Cenvat Credit on these items which were referred to the Larger Bench of the Tribunal for decision. In such situation, the findings of the lower authorities that there was a suppression of facts with intent to evade payment of duty cannot be accepted. Appeal allowed - decided in favor of appellant.
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