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2021 (3) TMI 882 - AT - Central ExciseCENVAT Credit - inputs/capital goods - structural items - welding electrodes - period of dispute is from December 2011 to March 2013 and from January 2014 to March 2016 - HELD THAT:- The issue relating to availment of credit by appellant herein on the subject steel items has always been the subject matter of dispute inasmuch notices have been periodically issued for denying the credit. The Credit has been sought to be denied on subject steel items on presumption that “ordinarily used for civil construction or construction of factory shed”. The submissions made by the appellant is agreed with, that credit has been admittedly allowed by the Lower Adjudicating Authorities, as also upheld by the First Appellate Authority, the denial of credit in the instant case by the same appellate authority would lead to uncertainty and cause serious prejudice to the interest of the assessee, if they are deprived of the beneficial scheme of Cenvat Credit. Appeal allowed - decided in favor of appellant.
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