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2019 (3) TMI 239 - AT - Central ExciseCENVAT Credit - capital goods - S.S. Corrugated Flexible House Pipes, Stoplik style, PTFE Gasket, Plastic Mould Articles, M.S. Reactor Kemrok Perforated Trays, G.I. Bolts, and Nuts/Zubc/washers, Ball Zinc Plated (Nut), G.I. Nut Ball, Plain washers-zinc plated, etc. - Held that:- Since, the department stand was that it is not falling under respective chapter heading specified under the capital goods, therefore, it is not capital goods but even if it does not fall under the respective chapter heading of capital goods but if the goods qualifies as an accessories then the Cenvat Credit is admissible irrespective it falls any chapter heading. However, the factual aspect of use of these items according to which it can be decided that whether these goods are accessories or otherwise has not been carried out, therefore, matter need to be remanded to the adjudicating authority only for limited aspect that whether all these goods were used as an accessory for erection of structure of plant and machinery. Appeal allowed by way of remand.
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