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2019 (3) TMI 27 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS Steels, angles, plates etc used for various factory work like fabrication of capital goods etc. - Held that:- Prior to 07.07.2009, CENVAT credit availed on various MS plates, angles, channels, etc., which are used for in the factory premises for fabrication as well as for structural purposes, CENVAT credit needs to be allowed as has been decided by the various benches including this bench in the case of Sagar Cements [2018 (11) TMI 738 - CESTAT HYDERABAD] - demand set aside. Demand post 07.07.2009 - Held that:- The Chartered Engineer’s certificate is not that very clear to come to any conclusion. The Chartered Engineer’s certificate needs to be considered by the adjudicating authority to come to a conclusion as to how much quantity of steel has been used for the purposes of fabrication of capital goods and other work - matter remanded back to the adjudicating authority to reconsider the issue afresh (of availing CENVAT credit on materials viz., MS angles, plates etc.), after following the principles of natural justice - matter on remand. CENVAT Credit - inputs/capital goods - tyres which were used for payloads - Held that:- This issue is also now decided by the Tribunal in the case of Penna Cements [2017 (2) TMI 611 - CESTAT HYDERABAD], where it was held that the tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in the manufacture of final products - credit allowed. Appeal allowed in part and part matter on remand.
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