Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 432 - AT - Central ExciseWhether Ceramic Balls are eligible inputs for the purpose of Modvat credit - Commissioner (Appeals) in impugned order has held that Ceramic Balls are eligible inputs for the purpose of Modvat credit - The reason given by revenue for denying the credit on ceramic balls is that the same does not participate in the actual process of refining or purifying and are in the nature of capital goods - Ld. Advocate also submits that the issue is no more res integra and stands settled in their own case holding that Ceramic Balls used for making activated carbon beds which are further used for desulpurification of feed stock ethylene are eligible inputs. - As such, by following the ratio of Tribunal judgment in the same respondent’s case, I find no infirmity in the view adopted by the Commissioner (Appeals). Revenue’s appeal is accordingly, rejected.
|