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2019 (2) TMI 845 - AT - Central ExciseCENVAT Credit - capital goods - structural items i.e. MS channel, MS beams, angels, coils under Chapter 72 & 73 - scope of SCN - Held that:- The show-cause notices were issued to the appellant alleging that the appellant has availed CENVAT credit on duty paid on HR sheets, coils, plates, angles as capital goods which are used for fabrication of structural parts for capital goods whereas the appellant authority has travelled beyond the scope of show-cause notice inasmuch as there was no requirement in the show-cause notices for producing documentary evidences for usage of the goods. The credit has been denied for the reason of non-submission of documents whereas the showcause notice itself confirms the usage of the capital goods. In the case of Renuka Sugars Ltd. Vs. CCE [2017 (5) TMI 47 - CESTAT BANGALORE], the Tribunal has considered various decisions of the Tribunal and the High Court and has come to the conclusion that various items like angles, channels, beams etc. are eligible for CENVAT credit if they are used for repair and maintenance of building or even for fabrication of structures. The impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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