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2017 (12) TMI 437 - AT - Central ExciseCENVAT credit - input - M.S. Channel, Angles, M.S Plates etc. used in the repair and maintenance of the capital goods installed in the factory premises - Held that: - There is no dispute of the fact that these items were used in the factory for repair and maintenance of the capital goods, hence eligible to credit - reliance placed in the case of Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I Versus Jindal Stainless Ltd [2015 (6) TMI 821 - CESTAT BANGALORE] - credit allowed. Dutiability - scrap generated during the course of repairing of capital goods on which credit availed without payment of duty - Held that: - the Ld. Commissioner(Appeals) has rightly confirmed the order of the adjudicating authority directing recovery of duty with interest on the MS Scrap cleared from the factory without payment of duty. Appeal allowed in part.
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