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2016 (8) TMI 619 - AT - Central ExciseCenvat credit - rock bolt used as support for the mining walls - appellants are engaged in the manufacture and clearance of dutiable zinc/lead ore concentrates - cleared to their own smelters for further manufacture of metals - Held that:- considering the admitted fact that rock bolts are used as fixtures in the process of mining of ores the denial of credit on such rock bolts is legally not sustainable. The Original Authorities finding that rock bolts are not used in the manufacture of zinc is completely out of context and has no relevance to find their eligibility for credit. The rock bolts being used as fixtures in mining process are entitled for credit as they are covered by specific description of 'fixtures' under Rule 2(a)(A)(iv) of Cenvat Credit Rules, 2004. - Decided in favour of assessee
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