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2019 (6) TMI 677 - AT - Central ExciseCENVAT credit - steel gas cylinders - denial of credit on the ground that the steel gas cylinders are used for transportation of the gas - HELD THAT:- The cylinders are admittedly used for storage of gas during the process of manufacturing and also for transportation - In the case of JK. STEEL & ALLOYS VERSUS COMMISSIONER OF C. EX., BHAVNAGAR [2007 (1) TMI 480 - CESTAT, AHMEDABAD], it is clearly held that the gas cylinder used for storage of high pressure gas for production in factory, entitled for credit as capital goods, therefore, the cenvat credit of steel gas cylinder is admissible - Credit allowed. CENVAT Credit - input - castor oil - credit was denied by the Revenue on castor oil on the ground that it is not used in the manufacturing and the credit was availed during the exemption period under SSI exemption - HELD THAT:- Even though the appellant is availing the SSI exemption since the lubricating oil is covered under the capital goods, the cenvat credit is admissible for a very simple reason that even though the credit is availed during the exemption, the same is utilized only when the appellant starts paying excise duty and there is no dispute that the lubricating oil is used for lubrication of plant and machinery of the appellant factory - credit allowed. Appeal allowed - decided in favor of appellant.
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