Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Patel Alloys Steel (P) Ltd Versus Commissioner, Central Excise & Service Tax, Ahmedabad-I

2015 (10) TMI 332 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Capital goods - Held that:- On perusal of the detailed verification report and the observations of Commissioner (Appeals), I find that these items were found to be used as components in the manufacture of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. According to the Department, Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces are supporting in the manufacture of castings. The appellant submitted a Chartered Engineer’s certificate dt. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sed as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces used in the manufacture of final product casting. As the items are used as components, the Appellants are eligible to avail CENVAT Credit thereon. - impugned order is not sustainable - Decided in favour of assessee. - Appeal No.E/1404/2011 - Order No. A/10275 / 2015 - Dated:- 25-3-2015 - Mr. P.K. Das, J. For Appellant: Shri P.G. Mehta, Advocate For Respondent: Shri K. Sivakumar, Authorised Representative. Per: .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

covered in the definition of Capital Goods nor covered under the category of Components, Spares and Accessories of the Capital Goods. The Adjudicating authority disallowed the CENVAT Credit of ₹ 15,77,705.00 alongwith interest and also imposed penalty of equal amount of CENVAT Credit. Commissioner (Appeals) upheld the Adjudication order. 2. Learned Advocate appearing on behalf of the Appellant contested the demand on merit as well as on limitation. He submits that as per verification repor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd - 2010 (255) ELT 481 (SC). It is submitted that the demand is barred by limitation as the Appellant disclosed the availment of credit in their statutory records, CENVAT account. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue, reiterates the findings of the Commissioner (Appeals). He particularly drew the attention of the Bench to the relevant portion of the impugned order. He submi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

port. On perusal of the said report and the observations of Commissioner (Appeals), I find that these items were found to be used as components in the manufacture of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. According to the Department, Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces are supporting in the manufacture of castings. The appellant submitted a Chartered Engineer s certificate dt.14.06.2011 stating that these items were used in the manufacture .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

annels used in the fabrication of chimney for diesel generating sets are admissible for CENVAT Credit. The Tribunal in the case of India Cements Ltd Vs Commissioner of Central Excise, Trichy (supra), following the decision of Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd (supra), held as under:- 7. In the present? case, it is seen that the items in question were used in the erection of various machineries such as, - new .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version