Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 714 - AT - Central ExciseCENVAT credit - aluminum sheet - whether the Cenvat credit in respect of aluminum sheet used for insulating pipes and used for covering galleries is admissible under the Capital goods? - Held that: - neither assessee has given any evidence regarding the actual use of the material nor department has physically verified whether material has been used. It is necessary to conclude the admissibility of credit that whether goods on which credit is taken is input or capital goods and it is foremost requirement that the use of the goods is established. Therefore the matter needs to be reconsidered by original adjudicating authority - appeal allowed by way of remand.
|