Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 282 - AT - Central ExciseDenial of CENVAT Credit - whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not - Held that:- Trolleys, for which cenvat credit is taken, are used by the appellant for carrying material from one part of the assembly line to another part of the assembly line or the place to and from where assembly of goods is taking place. It has been held by the Larger Bench in the case of Banco Products (India) Limited vs. CCE, Vadodara (2009 (2) TMI 101 - CESTAT AHMEDABAD) that credit of Plastic Crates used for handling of materials within the factory is admissible for credit under Rule 2 (b) of the Cenvat Credit Rules, 2002 presently Rule 2(a) of Cenvat Credit Rules, 2004. The nature of function attributable to the Plastic Crates and Trolleys used by the appellant are the same. The case law Commissioner of Pondicherry vs. Mohan Brewaries Limited (2010 (8) TMI 281 - MADRAS HIGH COURT) has been relied upon by the Revenue. The issue in this case relied upon by the Revenue was cenvat credit of duty paid on steel plates and M.S. Channels used for fabrication of Chimney. The facts involved in that case were different and, therefore, it was not be proper on the part of the first appellate authority to distinguish the Larger Bench judgment in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra) as the facts and nature of equipment involved in the present proceedings are similar. Therefore, cenvat credit is admissible to the appellant. - Decided in favour of assessee.
|