Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 654 - CESTAT BANGALORECENVAT Credit - capital goods - HR coils, MS angles, MS channels, MS plates, MS flats etc. falling under Chapter 72 of CETA, 1985 - Commissioner(Appeals) has in fact accepted the admissibility of credit on various items but remanded the case back to the original authority for verification of the usage even after certificate from Chartered Engineer was submitted by the appellant. HELD THAT:- Most of the impugned goods have been covered in the definition of inputs and have been used for repair and maintenance / fabrication of capital goods. The various decisions have held the eligibility of the assessee for CENVAT credit for various goods which have been used for manufacturing of final product. Further the credit of ₹ 26,27,670/- have been availed on the goods falling under Chapters 84, 85, and 90 which are specifically covered in the definition of capital goods as contained in Rule 2(a) of CCR, 2004. Besides this, the Chartered Engineer has certified the usage of all the impugned goods which are in dispute in the present case and he has certified that the material used for machinery and accessories are part and parcel of the said machines and he has also certified utilization / consumption of material during the period from September 2015 to March 2016. He has given the certificate of usage of each and every item which has not been considered by both the authorities below. The impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
|