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2015 (11) TMI 1160 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - whether the appellant was eligible for cenvat credit of duty paid on MS sheets, angles, plates, beams etc - Held that:- As per directions of the Hon'ble High Court does not require to go beyond the observations therein. Since the matter has been remanded for a limited consideration of the decisions applicable to the facts in this case and also to consider the decision in the case of Sree Rayalaseema Hi-strength Hypo Ltd. [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] and apply the same to the facts in this case, going beyond that would not be appropriate. Therefore even though I have reproduced several other decisions hereinabove, I consider that the issue has been dealt with adequately as per the directions of the High Court - High Court of Andhra Pradesh decision in the case of Rashtriya Ispat Nigam Ltd. (2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT ) is applicable to the facts of this case and further there is another decision of Hon’ble High Court of Rajasthan in the case of Hindustan Zinc (2006 (5) TMI 44 - HIGH COURT RAJASTHAN ) which has been affirmed by the Hon’ble Supreme Court which also considers similar set of facts and therefore is applicable to the issue - Decided against Revenue.
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