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2019 (3) TMI 1042 - AT - Central ExciseCENVAT Credit - input - HR Plates, HR Coils, SS Plates, SS Sheets, SS Coils, MS Channels, HB/MS/SS pipes, etc. - manufacturing activity carried out or not - N/N. 67/95-CE - sub section 1(A) of section 5A of CEA - principles of natural justice - Held that:- It is seen that neither OIO nor OIA examines the decisions relied upon - It is seen that the respondents had produced Chartered Engineer’s certificate dated 22/11/2016 which certify that the impugned goods were used to manufacture tank, steeping vat and machinery. It is seen that the Rule 2(k) of Cenvat Credit Rules, 2004 only excludes from its ambit cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods - It is apparent that Rule 2(k) does not exclude HR Coils, SS Coils, SS Sheets, etc. used in manufacture of tanks, steeping vats, etc which are in the nature of machinery and not in the nature of factory shed, building or foundations or structures for capital goods. Credit allowed - Appeal dismissed - decided against Revenue.
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