Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (1) TMI 907 - AT - Central ExciseCENVAT Credit - inputs/capital goods - fabrication/ creation/ installation of capital goods falling under chapter 84 - essential activity of manufacture or not - HELD THAT:- Tribunal Chennai, in the case of DALMIA CEMENTS (BHARAT) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2015 (4) TMI 204 - CESTAT CHENNAI] relying upon the decision of Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM COMMISIONERATE VERSUS HINDALCO INDUSTRIES LTD. [2012 (11) TMI 201 - KARNATAKA HIGH COURT], held that credit on cement and steels used in manufacture of storage tank “ Silos” is admissible to the appellant. The Courts and Tribunal have been consistent in holding that inputs which have gone into the manufacture of capital goods are admissible to credit notwithstanding the facts that said capital goods are embedded to the earth. The issue involved in Bharti Airtel is about the credit on Tower parts and pre-fabricated buildings in the case of service provider and as such cannot be applied in the case of credit as inputs used in the manufacture of capital goods which are further used in the manufacture of excisable goods - the appeal stands on merits of the case and that when the appeal survive on merits, other issue like penalty etc. become irrelevant. Appeal allowed.
|