Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1270 - AT - Central ExciseCENVAT Credit - whether the appellant is entitled to Cenvat credit on U.V. Sheets (U V Coated Poly Carbonate Embossed Corrugated Profiles) falling under CETSH No.39206190 of Central Excise Tariff Act, 1985? - Held that:- The courts below have committed an error of fact by considering the UV Sheets, to have been used for factory shed instead of machine shed and/or for covering machine to ensure better quality of their finished goods. The ruling of this Tribunal in the case of M/s Mukund Ltd. [2016 (3) TMI 155 - CESTAT MUMBAI] is squarely applicable to he facts of the case, where it was held that appellant entitled to Cenvat credit, as the sheets so utilised partake nature of accessories of the capital goods and as such are capital goods as defined in Rule 2(a)A(iii) of CCR, 2004. Appeal allowed - decided in favor of appellant.
|