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2019 (5) TMI 810 - AT - Central ExciseCENVAT Credit - Capital goods/Inputs - M.S. Plate, M.S. Angle, M.S. Bars, etc., which were used for fabrication of capital goods for use in the factory of the appellant - Revenue is of the view that the appellant has not produced any evidence with regard to use of these items for fabrication of capital goods - HELD THAT:- The sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are not used for manufacture of paper and soda ash (the final product), there is no other reason has been stated why these are not capital goods or inputs for fabrication of capital goods - also it has not been alleged in the show cause notice that these items have not been used for fabrication of capital goods. The appellant are entitled to avail cenvat credit on the steel items used in question in terms of Rule 2(k)/2(a) of CCR, 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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