Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 498 - CESTAT MUMBAICENVAT Credit - - whether the appellant is entitled to take CENVAT credit on Annual Maintenance of Wind Mill which has been located outside their factory and the electricity so generated by the wind mill has been transmitted through MSEB or not - Held that:- As per Rule 3A of the Central Excise Rules, 1944 (sic) the assessee is entitled to take CENVAT credit on service tax paid in respect of the services availed by them in the course of manufacturing activity as a manufacturer. It is not in dispute that the wind mill has been installed by the appellant to generate electricity which in turn used by them. Further, I have gone through the case law relied on by the learned A.R.'s in the cases of Ajanta Transistors Clock Mfg. (2010 (1) TMI 1149 - GUJARAT HIGH COURT), Asian Tubes Ltd. [2010 (9) TMI 468 - CESTAT, AHMEDABAD] and Ellora Times Ltd. (2008 (4) TMI 279 - CESTAT AHEMDABAD) and also the stay order passed by the Tribunal in the case of Maharashtra Seamless Ltd. (2012 (11) TMI 241 - CESTAT MUMBAI). - by a majority decision, this Tribunal granted waiver of pre-deposit to the appellant. In the case of Maharashtra Seamless Ltd. (supra) and Endurance Technologies Ltd. (2011 (7) TMI 373 - CESTAT, MUMBAI) on a similar facts this Tribunal held that the appellant is entitled to take CENVAT credit. As the learned A.R. has not brought out any decision which has been not considered by this Tribunal earlier on record to deny CENVAT credit and it is also an admitted fact that the wind mill installed by the appellant to generate electricity which have been used by the appellant in the course of business of manufacturing. Therefore, relying on the judgment of the Hon'ble Bombay High Court in the case of Ultra Tech Cement Ltd. reported in - [2010 (10) TMI 13 - BOMBAY HIGH COURT] I hold that the appellant is entitled to take CENVAT credit on annual maintenance charges of wind mill. In these circumstances, the impugned order is set aside - Decided in favour of assesse.
|