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2019 (4) TMI 429 - AT - Central ExciseCENVAT Credit - capital goods - SS plates and corrugated sheets purchased to cover the silo to protect from rain and sun - Wire mesh used by them to apply ceramic labelling for screen making - Welding electrodes used in repairing of plant and machinery - Other spares such as chair rollers, rayon tapes for printing machines - OSM projects - all these items were purchased post 01.4.2011. Held that:- It is not in dispute that all the goods in question were received in the factory after 01.04.2011 and that the term ‘input’ has been enlarged in CCR, 2004 on 01.04.2011 to include all goods used in the factory by the manufacturer of the final products. Once these goods are received in the factory and have been used in the factory, they get covered by the term ‘input’ unless they fall under the one of the categories of exclusion - A plain reading of the clause ‘B’ makes clear the exclusion with reference to the inputs used in such works contract service or laying foundation or making or structures for support of capital goods. Clearly none of the goods in question fall in this exclusion because they have not been part of any works contract services - The appellant is entitled to CENVAT credit on the disputed goods in terms of revised definition of inputs w.e.f. 01.4.2011. Excess credit availed in respect of three invoices - Held that:- This issue needs verification and accordingly for the limited purpose of verifying if the appellant had the other two invoices mentioned by them and if so if those are taken into account, the CENVAT credit can be explained, the matter is remitted back to the original authority for verification. Appeal allowed in part and part matter on remand.
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