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2018 (1) TMI 358 - AT - Central ExciseCENVAT credit - MS Angle, channel, bars etc used for maintenance of capital goods and for the structural which support the capital goods - Held that: - the appellants are not challenging the cenvat credit in respect of material used for erection and repair of structural - Insofar as the material used for the maintenance and repair and fabrication of parts accessories of the capital goods is concerned, the same cannot be denied as it squarely falls within the definition of Rule 2(K) of CCR 2004 - the demand of duty in respect of structural is upheld. Penalty - Rule 15(2) of Cenvat Credit Rules 2004 read with Section 11AC of the Act - Held that: - It is seen that the structural have been specifically kept within the definition of capital goods in the Cenvat Credit Rules. Thus in so far as cenvat credit taken in respect of structural is concerned there was no question of doubt - Penalty is consequently revised to the same level. Appeal allowed in part.
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