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2018 (1) TMI 822 - AT - Central ExciseCENVAT credit - Capital goods - pre-stressed concrete sleepers falling under Chapter 65 of the Central Excise Tariff - Held that: - In the appellant's own case reported as Ultra Tech Cement Ltd. [2016 (9) TMI 284 - CESTAT HYDERABAD], it was observed that mono block concrete sleepers for Rail track are eligible Cenvatable goods - in the present case, admittedly the Railway siding was laid down from the factory premises up to the Railway station, which is necessary for inward transportation of the inputs and outward transportation of their final product - the pre-stressed cement sleepers are Cenvatable items. Time limitation - Held that: - Admittedly the credit was being availed by reflecting the same in Cenvat credit account, which is a part of the statutory documents. In such a scenario no mala-fide can be attributed to the assessee so as to invoke longer period of limitation - demand barred by limitation. Appeal allowed - decided in favor of appellant-assessee.
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