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2009 (9) TMI 431 - AT - Central ExciseCenvat Credit- The Aluminium Sheets which are used as part of lining of the boiler and have been used for replacing the worn out parts of boiler lining are eligible for Cenvat credit as capital goods. The Asstt. Commissioner vide order-in-original disallowed the Cenvat credit on this item and confirmed Cenvat credit demand of Rs. 10837/- along with interest and imposed penalty of equal amount on the appellant under Rule 15 of Cenvat Credit Rules, 2004. The appellant’s appeal to Commissioner (Appeals) was dismissed by Commissioner (Appeals). In the light of the decision of L.H. Sugar Factories’s case reported in 2005 (189) E.L.T. 85 wherein it was held that MS Plates used for maintenance of machinery and of the capital goods are entitled for Cenvat Credit. In view of this, I hold that the impugned order denying the Cenvat credit in respect of aluminium sheet as capital goods is not correct and hence the same is set aside and the appeal is allowed with consequential relief.
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