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2017 (1) TMI 1121 - AT - Central ExciseMODVAT/CENVAT Credit - eligibility of credit - capital goods mainly CRSS Coil, HR Coils and Copper Cathode - Held that: - the eligibility of Cenvat/Modvat Credit on capital goods or inputs are depending on the use of the items in the manufacture of the final products as defined in the Cenvat Credit Rules or erstwhile Central Excise Rules, 1944 - In the present case, either the appellant had not produced the details of the use of the items before the lower authorities or the Adjudicating Authority had not examined the manufacturing process in respect of use of these items. It is appropriate that the matter should be remanded to the Adjudicating Authority to decide afresh after examining the use of these items - appeal allowed by way of remand.
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