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2017 (11) TMI 431 - AT - Central ExciseCENVAT credit - HR plates, MS angles, GC sheets, joists etc. used for fabrication of workshop shed and erection of structural items - denial on the ground that these are neither inputs nor capital goods - Held that: - in the SCN, the Department has recorded the statement of Managing Director of the appellant who has stated that MS angles, HR plates, GC sheets, joists etc. are used for fabrication of various components namely Furnace shell, electrodes mantle, pressure rings, conveyor galleries / supports, raw material hoppers etc. by treating as components. In view of the statement of the Managing Director and finding in the impugned order that appellant has failed to establish usage of the items in the factory - this case needs to be remanded back to the original authority to verify the actual usage of the impugned goods in the fabrication of various items as alleged by the appellant - appeal allowed by way of remand.
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