Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 159 - AT - Central ExciseCENVAT Credit - capital goods or not - lightings, equipments and fixtures falling under Chapter 85 and 94 - denial of Cenvat Credit on the ground that it is not used in relation to manufacture of the final product - HELD THAT:- Some of the Goods on which the appellant has availed the Cenvat Credit are undisputedly falling under Chapter 85 is clearly covered under the definition of capital Goods under Rule 2(a) of Cenvat Credit Rules, 2004. Therefore, the Goods covered under Chapter 85 is eligible for Cenvat Credit. As regard the Goods falling under Chapter 94, even if it is accepted that the same are not accessories, the said Goods are covered under definition of input. From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. In the present case there is no dispute that all the Goods were used by the manufacturer of final product in their factory. Therefore, the Goods falling under chapter 94 is clearly covered under the definition of inputs in terms of 2(a) of Cenvat Credit Rules. The appellant’s are entitled for the Cenvat Credit on the Goods falling under chapter 85 as well as Chapter 94, hence the impugned order is not sustainable and the same is set aside - Appeal is allowed - decided in favor of appellant.
|