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2019 (3) TMI 411 - AT - Central ExciseCENVAT Credit - inputs or capital goods? - M.S. plates - Held that:- In this case, the fact is not under dispute that the duty paid plates were received and used by the appellant in its registered factory premises. Since the plates are used in the mason manufacturing cement bricks and blocks within the factory of the manufacturer of final product, the same should clarify as input as per the definition provided in the rules. Further, it has not been specifically alleged by the authorities below that the disputed plates are falling under the excluded category provided in such definition clause. Thus the disputed plates should merit consideration as input for the purpose of availment of the Cenvat benefit. Credit allowed - appeal allowed - decided in favor of appellant.
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