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2024 (1) TMI 931 - AT - Central ExciseCENVAT Credit - cement and TMT bars used in foundation work as well as building construction - period prior to July 2009 - invocation of extended period of limitation - HELD THAT:- There is no dispute that the cement and TMT bars were used for construction of building as well as foundation for erection and installation of machinery. Cement and TMT bars used for construction of building - HELD THAT:- The appellant have relied upon various judgments, however, those judgments are related to the cenvat credit to the service provider and not to the manufacturer, therefore, these judgments are not directly applicable in support of credit on cement and TMT bars used in construction of factory building. Cenvat credit to the manufacturer in respect of cement and TMT bars for making foundation for erection, installation of the machinery - HELD THAT:- There are judgments in favour of the assessee. However neither the show cause notice nor adjudication order has given bifurcation of the material used separately for making foundation and construction of building. The matter must go back to the Adjudicating Authority for ascertaining the amount of cenvat for the goods used in foundation and construction of building respectively and only thereafter, the final decision can be taken - Appeal allowed by way of remand.
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