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2016 (8) TMI 535 - CESTAT ALLAHABADCenvat credit - ceramic/refactory items brass tubes and supporting structures - not confirmed to the definition of capital goods in terms of Rule 57Q - Held that:- the ld. Commissioner (Appeals) is in error in denying the credit of ceramic/refractory items i.e brass tubes. I hold that they qualify as components and accessories of boiler (plant) and accordingly, the same is held eligible for modvat credit. Further, so far as supporting structures are concerned following the ruling of the Honourable Supreme Court in the case of Scientific Engineering House Private Ltd. Vs. CIT [1985 (11) TMI 1 - SUPREME Court] and the ruling of this Tribunal in the case of Shakumbari Sugar and Allied Industries Ltd. versus CCE, Meerut I [2012 (12) TMI 220 - CESTAT, NEW DELHI], I hold that the appellant will be entitled to modvat credit on supporting structures which have been brought in the factory of production till 15.3.1995. - Decided in favour of appellant with consequential relief
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