Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 455 - AT - Central ExciseCENVAT credit - inputs/capital goods - PTFE, Corrugate Hose Pipe, Anyhydrous Therminol 55, Fuel Pil, Additives, Well Glass fitting, Steam Joining sheet, Vee Belt, Epoxy Primer, Gland Packing Jointing Sheet etc. - Held that: - the subject goods are in the nature of spare parts/ components/ accessories or are used for maintenance of capital goods which are used in the manufacturing activity by the appellant. Therefore the same are eligible for credit as Capital goods. The Appellant’s reliance upon Larger bench judgment in case of Banco Products (India) Ltd. Vs. CCE, Vadodara [2009 (2) TMI 101 - CESTAT AHMEDABAD] is absolutely applicable to the present case, where it was held that crates used for transportation of finished goods in to bonded store room, are eligible for credit as input. The subject goods fall within the definition of capital goods being spares/components/accessories of capital goods - credit allowed - appeal allowed - decided in favor of appellant.
|