Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 408 - AT - Central ExciseCENVAT Credit - inputs - pipeline fabrication work - EOU crane - electrical installation - earthing connection - insulation of acid plant etc. - Held that:- CESTAT Larger Bench decision in the case of Manglam Cement Ltd. Vs. Commissioner of Central Excise, Jaipur [2018 (3) TMI 1547 - CESTAT NEW DELHI] has given a finding that steel items used for fabrication of support structure for smooth erection of machine including cement had to be considered as “assessories of capital goods” and those items are inputs and eligible to get benefit of CENVAT credit as they fall within the scope and ambit of both Rules 2(a)(A) as well as 2(K) of CENVAT Credit Rules, 2004, it can’t be said that those credits are inadmissible. As found from the nature of services electric installation, preparation of earthing system for electricity and insulation of acid container should be regard as “safety measure” for protection of factory and its workers who are engaged in or in relation to the manufacturing process, the same cannot be consider as civil construction or support structure. Extended period of limitation - Held that:- It cannot be said that only because audit party had found some credit availed as inadmissible, suppression of fact is made out. Further it is not established that appellant had any malafide intention to suppress its duty liability from the department - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
|