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2017 (3) TMI 637 - AT - Central ExciseCENVAT credit - whether the appellant is entitled to avail cenvat credit on saree guard which have been attached to the vehicle cleared by the appellant? - Held that: - the appellant is under a statutory obligation to sale the motor cycle with the provisions of the saree guard covering not less than half of the rear wheel so as to prevent the clothes of the person sitting on the pillion from being entangled in the wheel, therefore, without saree guard, the specified item cannot be sold by the appellant as per Note 6 to Section XVII of the Central Excise Tariff Act, 1985 - Without saree guard, the vehicle will remain incomplete and the same cannot be said to the finished goods ready for sale - the appellant is entitled to avail cenvat credit on saree guard - appeal allowed - decided in favor of appellant.
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