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2017 (3) TMI 127 - AT - Central ExciseMODVAT credit - Fuel Supply installation falling under Chapter 8424 - parts of conveyer falling under Chapter 8431 - accessories spraying station and guns hoses falling under Chapter 8424 - article of alloy steel falling under Chapter 7326 - denial on the ground that goods of chapter 8424 and 8431 were excluded from the definition of the capital goods - Held that: - From Sr. No. 2 of Table to Rule 57Q (1) it can be seen that as regard 8424.80 only fire extinguisher is excluded, therefore all goods other than fire extinguisher are included therefore credit is admissible on two items. As regard the credit on parts of conveyer, the board clarified vide Circular No. 276/110/96-TRU dated 2-12-1996 that for the purpose of parts chapter heading is immaterial if the parts accessories is of capital goods which are specified under Rule 57Q, the credit is admissible irrespective of any chapter heading therefore credit on parts of conveyor falling under chapter heading 8431 is admissible. As regard the non alloy steel, we find that this goods is not covered under any of the entry provided under Rule 57Q (1) therefore it is not capital goods, hence the credit is not admissible on this goods falling under Chapter 7326. Appeal disposed off - decided partly in favor of appellants.
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