Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 685 - CESTAT HYDERABADCENVAT Credit - inputs and capital goods - irregular availment of credit on MS beams, angles, channels etc - Held that: - The major part of the credit falls prior to 07.07.2009 and the department has relied upon the decision laid in M/s Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], case to hold that the credit is not eligible. On perusal of the records it is seen that the subject items are used for fabrication of support structures conveyer system, hoppers, silos, railway sidings etc. It is not disputed that without these support structures and such other capital goods fabricated using the MS items, the process of manufacture cannot be carried out effectively by the appellant. It has to be stated that on introduction of explanation in the definition of inputs after 07.07.2009 the restriction is only when the MS items are used for construction of shed, laying of foundation etc. Extended period of limitation - Held that: - the appellants have filed ER-1 returns regularly, the extended period is not invokable as the issue is a contentious one. Disallowance of credit is unjustified - appeal allowed.
|