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2018 (5) TMI 1508 - AT - Central ExciseCENVAT credit - input - Angles, Channels, Beams, Plates etc. which were alleged to have been used in the fabrication of factory shed, building, laying foundation or making structure for support of capital goods - Held that: - the credit availed on inputs, namely, angles, channels, beams etc. are admissible provided the same are used in the fabrication of Rotary Kiln as claimed by the appellant before this forum - From the records, it is not clear whether these items have been used in the fabrication of Rotary Kiln as claimed by the appellant. Assessee fairly submits that they could produce a Chartered Engineer’s Certificate and other evidencea which had not been produced earlier justifying the use of these items in its factory premises in fabrication of Rotary Kiln. The matter is remanded to the adjudicating authority to verify the claim of the appellant on the basis of evidences that are on record and that will be produced by the appellant during the do novo proceeding - appeal allowed by way of remand.
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