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2022 (5) TMI 251 - AT - Central ExciseCENVAT Credit - capital goods - MS Angles, Channels, Beams and Plates - eligibility of credit on the basis of the use of said goods and the nature of the said goods - period 2008-09 and 2009-2010 - HELD THAT:- The appellant have not produced Chartered Engineer certificate however, they submitted the documents related to accounting of the goods and as per the Chartered Accountant certificate, the goods on which the credit is availed, have been accounted for and used for repair of plant and machinery - It is also observed that in the show cause notice, the use of the goods has been mentioned in the statement enclosed with the show cause notice. In this statement also it is observed that all the steel material was used in the plant and machinery. Though the appellant has not provided Chartered Engineer certificate which was not practicable as the use was taken place almost 7-8 years ago. Therefore, this can be accepted on the fact of use of goods from these documents. TMT Bar - HELD THAT:- It was used in the plant and machinery or platform made for the plant. Therefore, it is admissible for Cenvat credit. The similar issue has been considered in the appellant’s own case in M/S BODAL CHEMICALS LTD. VERSUS C.C.E. AHMEDABAD-I [2017 (9) TMI 147 - CESTAT AHMEDABAD] where it was held that these Items were used in the factory for repair and maintenance of the capital goods. The appellant is entitled for the Cenvat credit in respect of goods in question - appeal allowed - decided in favor of appellant.
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