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2021 (2) TMI 809 - HC - Central ExciseRecovery of MODVAT Credit - Capital goods or not - H.R. Plates/Coils - used in construction of platform for Conveyor Gallaries - whether can be regarded as machine, machinery, plant, equipments apparatus, tools, or appliances or their components spare parts and accessories specified at Explanation I (a), (b) or any other goods specified at Explanation 1(c) or 1(d) or 1(e) to Rule 57-Q or not? - immovable property being a non excisable goods attached to earth or not - penalty under Rule 173Q of erstwhile Central Excise Rule 1944. HELD THAT:- The Division Bench of this Court in M/S MANIKGARH CEMENT (A DIVISION OF CENTURY TEXTILES & INDUSTRIES LIMITED) VERSUS THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE [2017 (8) TMI 829 - BOMBAY HIGH COURT] found that the Authority had not rendered a factual finding as to the manner of use of manufacturing of final products in respect of the capital goods claimed by the Assessee therein. It is in that context the Division Bench remanded the proceedings to the Authority. In the present case, going by the test laid down in the case of M/S JAYASWAL NECO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2015 (4) TMI 569 - SUPREME COURT] whether such capital goods are utilized for the purpose of manufacturing of final products, a finding of fact has to be rendered in respect of the each of the manufacturing process. The question of law as framed treats all construction as the same position of law, which it is not. The Commissioner in the present case considered the use of H.R.Plates/Coils by the Respondent-Assessee and has recorded a finding that these H.R.Plates/Coils used as a component for platform of conveyor gallery in the aid of completion of manufacturing process. Therefore, the present manufacturing process is held to be used for producing the goods. The Commissioner has found that the Capital Goods in question are utilized for the purpose of manufacturing of final products. Appeal dismissed.
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