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2018 (7) TMI 1199 - AT - Central ExciseCENVAT Credit - various items of boiler structure, fabricated channels for economiser structure and sheeting, pipes and fittings for boiler structure, structure granting, foundation studs with nuts and washers etc., received in the factory of the appellant - C.B.E.C. Circular dated 02/04/2012 and 18th May, 2012. Held that:- The items like boiler structure, etc., have also been supplied after fabrication by M/s Walchand Industries Ltd., who have also supplied the boiler. Thus these items are not angles, channels, plates, joist etc., falling under Chapter 72/73 - These items being components and accessories of the boiler will qualify under Chapter 84 along with the boiler. All the items in question are components and accessories of capital goods which shall qualify as capital goods. Even otherwise if any item otherwise qualifies as an input under Rule 2(k) of Cenvat Credit Rules, the same is also available for Cenvat credit. Admittedly all the goods in question have been used by the manufacturer-appellant in their factory of production - the court below have erred in observing that these materials/goods/components/structures have been used in repair & maintenance of old plant and machinery - there is a mistake of fact in the orders of the court below. The appellant is entitled to CENVAT credit of ₹ 41,18,310/- under dispute - appeal allowed - decided in favor of appellant.
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