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2023 (12) TMI 844 - AT - Central ExciseEligibility for the benefit of exemption of Notification No. 67/95 dated 16.03.1995 read with CENVAT Credit Rules, 2004, on jig wires and jig rods - intermediate goods or not - definition of capital goods as per CENVAT Credit Rules, 2004 cover goods falling under Chapter Heading 76 or not - HELD THAT:- The issue stands decided in the appellant’s own case for earlier as well as subsequent periods - The Tribunal in NEEDLE INDUSTRIES (INDIA) PRIVATE LTD. VERSUS COMMISSIONER OF C. EX., SALEM [2014 (8) TMI 980 - CESTAT CHENNAI], held that these items are intermediate products captively used in the manufacture of dutiable final product and therefore, Cenvat credit cannot be denied. After appreciating the facts as well as evidence placed and following the decision of the Tribunal in the appellant’s own case, the demand cannot sustain - the impugned order is set aside. The appeals are allowed.
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