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2019 (1) TMI 240 - AT - Central ExciseCENVAT Credit - M.S. Angles, M.S. Channels, M.S. Joist, Chequered Plates, Gratings, etc. used for fabrication of support structures - period April, 2004 to April, 2005 - scope of SCN - Held that:- The order of the Commissioner (Appeals) is self-contradictory and has traveled beyond the scope of the SCN. It has thus appeared to the ld. Commissioner (Appeals) that the structural steels items are not proved to have been used in or in relation to the manufacture of capital goods or components, spares and accessories of the capital goods, specified in terms of Rule 2(a) of the Cenvat Credit Rules, 2004. In absence of production of any primary evidence regarding the receipt, issue, consumption and inventory of these structural steel items, the submission of the appellant is not sustainable. This is contrary to the allegation made in the SCN. Tribunal had remanded the matter in view of the pendency of the appeal before the Chhattisgarh High Court in the case of Vandana Global Ltd. [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], wherein the Larger Bench of the Tribunal had held that the cenvat credit on inputs/structural items used for fabrication of foundation, structural and supporting structures in the factory of production, credit is not available. These are not goods and or capital goods, being immovable. Appeal allowed - decided in favor of appellant.
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