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2019 (5) TMI 1089 - AT - Central ExciseCENVAT credit - inputs used for repair and maintenance of the machinery - MS items such as plates, angles, channels and sheets falling under chapter heading: 72, 73 and 74 - CBEC vide Circular No. 943/4/2011-CX dated 29.04.2011 - appellant is a manufacturer of bulk drugs - HELD THAT:- The definition of inputs under Rule 2(k) of CCR, 2004 has been amended with effect from 01.04.2011 to include all materials of goods used in the factory of the manufacture of the final products. It is not in dispute that the goods in question were used in the factory of manufacture by the manufacturer. The only question which remains is only whether they get excluded by the exclusion part of the definition as materials which have no relationship whatsoever to the manufactured final products. It is not in dispute that the materials in question were used for repair and maintenance of the machinery which were used for manufacture of final product - thus there is a direct relationship between goods which were used and the manufactured of final products and therefore they were not excluded by clause (f) of the Rule 2(k). Credit allowed - appeal allowed - decided in favor of appellant.
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