Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 282 - CESTAT AHMEDABAD

2015 (10) TMI 282 - CESTAT AHMEDABAD - 2015 (325) E.L.T. 148 (Tri. - Ahmd.) - Denial of CENVAT Credit - whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not - Held that:- Trolleys, for which cenvat credit is taken, are used by the appellant for carrying material from one part of the assembly line to another part of the assembly line or the place to and from where assembly of goods is taking place. It has been held by the Larger B .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2010 (8) TMI 281 - MADRAS HIGH COURT) has been relied upon by the Revenue. The issue in this case relied upon by the Revenue was cenvat credit of duty paid on steel plates and M.S. Channels used for fabrication of Chimney. The facts involved in that case were different and, therefore, it was not be proper on the part of the first appellate authority to distinguish the Larger Bench judgment in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra) as the facts and nature of equipmen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3.2013. 2. Shri S.J. Vyas, (Advocate) appearing on behalf of the appellant argued that the issue involved in this proceedings is admissibility of CENVAT credit on the Trolleys falling under Chapter 87 of the Central Excise Tariff Act, 1985 which are used for carrying components from one part of the assembly line of the AC to another part of the assembly line. Learned Advocate argued that Trolleys used in the assembly line are essential part of the manufacturing activity and CENVAT credit will be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

igible to cenvat credit as inputs. Learned Advocate further relied upon the case law of PKPN Shipping Mills (P) Limited [2015 (316) ELT A160 (Mad.)]. It was his case that the Madras High Court relying upon the Larger Bench judgment in the case of Banco Products (India) Limited vs. CCE, Vadodara (supra), held that CENVAT credit of duty paid on Plastic Crates is admissible. 3. Shri T.K. Sikdar (AR) appearing on behalf of the Revenue argued that Trolleys used by the appellant for carrying component .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

records. The issue involved in the present proceedings is whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not. There is no dispute on the fact that the Trolleys, for which cenvat credit is taken, are used by the appellant for carrying material from one part of the assembly line to another part of the assembly line or the place to and from where assembly of goods is taking place. It has been held by the Larger Bench in the case o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

specified at Sr.No. (i). As such, only question required to be decided is as to whether the plastic crates can be considered as accessories of the machine falling under Sr. No. (i). For that, we need to understand the meaning of accessory. By referring to the various decisions, it stand strongly argued before us that an accessory means something which contributes in a sub-ordinate degree to attain the general result or effect and if added merely to the convenience or effectiveness of the machin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version