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2019 (5) TMI 1346 - AT - Central ExciseCENVAT Credit - capital goods - ‘plates, angles, beam, bars, etc.’ falling under chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985 - whether a support provided to a roof is intended to be covered by the term ‘civil structure’? - HELD THAT:- ‘Civil structure’ is primarily used to house either people or goods or equipments. The roofing in a mine, on the other hand, offers protection from the possibility of mud shifting in the area that has been drilled. It, therefore, hardly conforms to the expression ‘civil structure’. Moreover, such roofing and stitching in underground mines is a statutory requirement, and the adjudicating authority, while acknowledging it to be so, has disregarded the undeniable essentiality by mere reference to definitions. It has been held judicially that any statutorily mandated activity is essential for manufacture and hence, the product inputs/input service are eligible for availment of CENVAT credit. Accordingly, the denial of CENVAT credit for roofing and roof support and roof stitching has no basis in law. The matter remanded back to the original authority for a fresh ascertainment of the entitlement to the extent permissible - appeal allowed by way of remand.
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