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2023 (6) TMI 141 - AT - Central ExciseCENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items such as Plate, Angles, Beam, Channels & Rounds during the period 2008-09 to 2010-11 - HELD THAT:- From the factual verification done by the jurisdictional it is quite evident that appellant is not even claiming the Cenvat credit in respect of these goods as capital goods. These goods were used as input for manufacture and supply of the finished goods. In view of the fact, entire proceedings initiated against the appellant for denial of CENVAT credit treating these as Capital Goods are ill founded and cannot be sustained. Appeal is allowed in view of the factual verification report filed.
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