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2017 (6) TMI 669 - AT - Central ExciseCENVAT credit - fire extinguishers used in the factory premises - denial on account of nexus - Held that: - Section 38 of the Factories Act, 1948 mandates that manufacturing unit has to install adequate number of fire extinguishers in order to control the situation that may arise due to fire accident. It is also to be noted that the manufacturing unit has to adhere to this particular section of the Factories Act before granting a licence by the authorities. If a person is mandated to follow the law and if the Central Excise duty is paid on such fire extinguishers, same cannot be denied on the ground that the said fire extinguishers are not covered under capital good and there is no direct or indirect connection - Since the products are classified under Chapter 84 and the CENVAT credit is allowed on capital goods, there is no reason to uphold the impugned order - appeal allowed - decided in favor of appellant.
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