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2019 (2) TMI 557 - AT - Central ExciseCENVAT Credit - inputs - steel plates, TMT bars, angles, beams etc. which were used for fabrication of various equipments, components, accessories, parts to the kiln, conveyor system, storage tanks/bunkers, in their unit - scope of SCN - Held that:- The impugned order has travelled beyond the show-cause notice because in the show-cause notice, the only allegation is that the MS Angles, MS Bars, Channels which have been used in the fabrication of various equipments are embedded to earth so as to form immovable property and hence cannot be considered as ‘capital goods’ as per the definition of ‘capital goods’ under Rule 2(a) of the Cenvat Credit Rules, 2004. In the impugned order, the Commissioner has accepted that credit cannot be denied on the ground of immovability but still he has denied the credit by invoking the user test which was not an allegation in the show-cause notice - Appeal allowed - decided in favor of appellant.
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