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2017 (1) TMI 1122 - AT - Central ExciseCENVAT credit - Shapes & Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle & M.S. Grinder etc. - whether the said items were actually used by the appellant in their plant to fabricate and manufacture the machines - allowance of credit dependent on actual use condition? - Held that: - the First Appellate Authority did not have the advantage of going through the evidence which was placed before this Tribunal - the evidence to reflect design, specification of machine, parts thereof, accessories thereof fabricated was not available, now that the evidence including the certificate of Chartered Engineer reported on 31/07/2014 to reflect the design, specification of machines, parts thereof, accessories thereof, fabricated and its description etc. was available, he may examine the issue after giving opportunity to the appellant to present their case - matter on remand. Demand of differential duty - whether exemption under N/N. 67/95-CE dated 01/03/1995 allowed? - Held that: - the assessee is paying duty on Core Pipe & taking Cenvat credit of the said duty paid would be the futile exercise and by invoking such exercise exchequer will be not be benefitted - demand set aside. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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