Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 1028 - AT - Central ExciseRecovery of CENVAT Credit alongwith interest and penalty - procurement of items of iron and steel which were used for ‘fabrication’ and ‘erection and installation’ of plant - HELD THAT:- The issue of eligibility of products of iron and steel used for, or in relation to, manufacture of ‘capital goods’ or for fixing of capital goods came to be excluded from availment of credit only with effect from 7th July 2009 and the present dispute pertains to the period prior to 19th August 2008. The original decision of the Tribunal in re Vandana Global Ltd [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], confirming the retrospective application of the amendment, has since been discarded by the Hon'ble High Court of Chhattisgarh. Accordingly, the first appellate authority was correct in determining the eligibility for CENVAT credit on products of iron and steel. The decision of the Hon'ble Supreme Court in re Saraswati Sugar Mills [2011 (8) TMI 4 - SUPREME COURT], cited by Learned Authorised Representative, would not apply to the facts relating to availment of CENVAT credit. Cenvat Credit on Dumpers used to provide services as ‘annual maintenance contract’ for ‘windmills’ - HELD THAT:- The original authority was not correct in determining the ineligibility for CENVAT credit on ‘dumpers’ and supplies relating to. The sole ground for denial of credit on ‘annual maintenance contract’ service is that these are not used directly in manufacture of excisable goods and that ‘windmills’ themselves are not finished products liable to duties of central excise. There are no merit in the appeal of Revenue which is dismissed.
|