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2018 (12) TMI 239 - AT - Central ExciseCENVAT Credit - inputs/capital goods - angles, channels, HR plates, MS rounds, joist, sections, wire rope, wire mesh, etc - Held that:- The Hon’ble Supreme Court has earlier dealt with the issue in the case C.C.E., Jaipur Vs. Rajasthan Spinning and Weaving Mills Ltd. [2010 (7) TMI 12 - SUPREME COURT OF INDIA] wherein the Hon’ble Apex Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules. The articles on which the appellant herein has availed the cenvat credit clearly falls within the definition of capital goods as defined under Rule 2(k) of the Cenvat Credit Rules 2004 - also, applying to a over ruled decision while rejecting the Appeal is held to be an act of committing a judicial indiscipline on the part of the Commissioner(Appeals). Appeal allowed - decided in favor of appellant.
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