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2018 (2) TMI 1097 - AT - Central ExciseCENVAT credit - inputs/capital goods - whether the appellant-assessee, a manufacturer of Sugar, etc., is entitled to Cenvat credit on Steels goods such as Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. falling under Chapter Heading 72, 73 & 83 of CET Act, also welding electrodes used in fabrication/construction of capital goods including structural support, etc. - whether the demand is barred by limitation and whether the appellant is liable for interest and penalty? Held that: - The Hon’ble Andhra Pradesh High Court in CCE V/s Sai Samhita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] have held that the assessee engaged in business of providing storage and warehousing services, is entitled to take Cenvat credit on inputs like Cement, Iron Bars, Pipes etc. used in construction of warehouse, without which the assessee could not have provided the taxable service of storage & warehousing - the appellant have constructed/fabricated machinery and its support structures, accordingly they are entitled to Cenvat credit on the goods in question including welding electrodes, relying on the findings of Hon’ble Madras High Court in India Cement [2015 (3) TMI 661 - MADRAS HIGH COURT]. Extended period of limitation - Held that: - issue being wholly interpretational as there existed contrary judgments of this Tribunal, extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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