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2010 (1) TMI 522 - AT - Central ExciseCenvat – Capital goods - Disputing the claim of the appellants about entitlement to avail the Cenvat credit in relation to the welding electrodes and asbestos jointing sheets, a show cause notice dated 28-10-2005 came to be issued to the appellants requiring the appellants to show cause as to why the credit to the tune of Rs. 22,075/- in relation to the said items should not be disallowed and as to why the amount should not be recovered. Held that – electrodes were consumable items which lost their identity and therefore not covered under definition of capital goods. Sheets were components/integral part of machinery, and assessee entitled to take credit of duty paid on them. They were capital goods covered under Rule 2(a)(A) of Cenvat Credit Rule.
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