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2017 (2) TMI 763 - AT - Central ExciseCenvat credit - Business Auxiliary Services - Held that: - I find that the sole question required to be decided in the present appeal is as to whether goods claimed as capital goods are covered by the definition given in Rule 2(a) of Cenvat Credit Rules or as to whether the goods claimed as inputs stands actually used in the process of crushing of iron ore or so as to earn the Cenvat credit of duty paid on the same - Neither of the authorities below have examined the said issue vis-à-vis the definition of capital goods or the use of the inputs. Rejection of the Chartered Engineer certificate on the simplicitor ground that the same relates to the purchase of the goods prior to the date of certificate cannot be appreciated, inasmuch as the certificate reflects upon the use of the goods and is not relatable to the date of purchase of the good - Appeal allowed by way of remand.
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