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2016 (10) TMI 1183 - AT - Central ExciseCENVAT credit - whether the appellant is entitled to avail cenvat credit paid on various iron and steel items like MS Round, MS angles, Steel Strappings, etc., which stand used in the repair and maintenance of plant and machinery? - Held that: - the said issue stands settled in the appellant’s own case M/s Hindustan Copper Ltd. Versus C.C.E. & S.T. - Jaipur-I [2015 (5) TMI 1149 - CESTAT NEW DELHI], where it was held that the items are cenvatable - appeal allowed. CENVAT credit - steel scrapers, which is used for packing materials - Held that: - The Hon’ble High Court of Madras in the case of Nilkamal Ltd. Vs. CESTAT, Chennai [2016 (5) TMI 305 - MADRAS HIGH COURT] has observed that the definition of the word ‘input’ is very wide and includes all the goods, which are used in or in relation to the manufacture of final products. The same includes the goods, which are used directly or indirectly irrespective of whether those goods are contained in the final product or not and it includes accessories of final products cleared along with the final product - There is no doubt in the present case that steel strappings are used for packing the final products of the appellants, in which case they would be cenvatable - credit allowed. Appeal allowed - decided in favor of appellant.
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