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2018 (7) TMI 603 - AT - Central ExciseCENVAT credit - Capital goods - Tipper Trucks - Held that:- The trucks play a vital role in the movement of raw material within the factory and without these trucks the movement of material would be adversely impacted which would affect the manufacture of final product - This Tribunal in the case of Tata Steel Ltd. v. CCE, JSR [2012 (10) TMI 647 - CESTAT, KOLKATA] has held that ‘coke transfer cars’ used for the transportation of coke from oven to furnace is a material handling equipment without which coke could not be transferred to the furnace, and is eligible for CENVAT credit. Further, the contention of the Revenue that they were unaware of the availment of credit by the appellant on the impugned goods cannot be accepted. Appeal allowed - decided in favor of appellant.
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