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2009 (7) TMI 727 - HC - Central ExciseCenvat – inputs - Whether the Hon'ble Tribunal is correct in holding that Grinding Wheels i.e. the parts of grinding machines/machinery are eligible for availing modvat credit under Rule 57-A of the C. Ex. Rules, 1944 when such machines, machinery, plant equipment, apparatus, tools of appliances etc. have been specifically excluded from such eligibility in terms of the Explanation under the same very Rule.”? Held that – similar issue decided by Tribunal in Collector of Central Excise, Bolpur Vs. Durgapur Cement Works, 2008 -TMI - 48740 - CEGAT, NORTHERN BENCH, NEW DELHI, holding steel balls used for grinding entitled to credit. Grinding wheels to be considered as parts of grinding machine used by respondent and as inputs entitled to credit. Question answer in favour of respondent assessee.
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