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2010 (4) TMI 484 - AT - Central ExciseCenvat/Modvat - Input used in the manufacture of capital goods - The relevant facts that arise for consideration are : that the appellant herein are service providers under the category of "Storage and Warehousing Services." The appellant availed Cenvat credit on Cement and TMT Bars. During the scrutiny of the records, the lower authorities found that the appellant is not eligible to avail Cenvat credit on these items and coming to such a conclusion, they issued a Show Cause Notice dated 20-10-2006 for reversal of the amount taken as credit. The appellant contested the Show Cause Notice on various grounds including the ground of limitation. Held that - definition of capital goods shows that tubes, pipe fittings and storage tanks are eligible for availment of credit. Inputs as cement, TMT, bars and steel tubes used for construction of such capital goods. Benefit of credit thereon not deniable. Appeal allowed.
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