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 983 - CESTAT NEW DELHI

2015 (10) TMI 983 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - denial on the sole ground that the said trucks are motor vehicle on which cenvat credit is available only to the specified service provider and not to the manufacturer of the excisable goods - Held that:- On perusal of the definition of 'input' contained in Rule 2 (k) of the Rules, it reveals that the manufacturer is permitted to take cenvat credit on all goods used in the factory for manufacture of the final product. The goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se of the definition of input and as such by nature of its use and its participation in the manufacture/ production of the excisable goods, the same should be considered as input for the purpose of taking cenvat credit. - process of handling/lifting/pumping/transportation of raw materials also a process in or in relation to manufacture, if integrally connected with further operations leading to manufacture of goods. - No substance in the impugned order, and as such, the same is set aside - Decid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lant on the ground that the said disputed goods cannot be considered as either input or capital goods. 2. Ld. Chartered Accountant Shri H.V. Ghirnikar appearing for the appellant submits that the concrete sleepers had been used for laying railway line for movement of goods between the plant facilities installed within the factory premises. With regard to JO trucks, the submission, of the ld. Consultant is that the said trucks are specially designed for movement of goods i.e. nitrogen and oxygen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of those disputed goods, even if the manufacture of final products are conceivable, but the same will not be commercially viable. Thus, according to the ld. Consultant, the disputed goods should qualify as input for the purpose of taking Cenvat credit by the appellant. 3. Per contra, Shri Devender Singh, the ld. JCDR appearing for the respondent submits that JO truck is categorised as 'motor vehicle' and as per the exclusion clause contained in Rule 2(k) of the Cenvat Credit Rules, 2004 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r of Central Excise, Salem reported in 2010 (262) ELT 348 (Tri.-Chennai). 4. I have heard the ld. Counsel for both sides and perused the records. 5. I find from the impugned order at paragraph 8.7.2 that the cenvat credit on 'JO Trucks' have been denied to the appellant on the sole ground that the said trucks are motor vehicle on which cenvat credit is available only to the specified service provider and not to the manufacturer of the excisable goods. However, in the impugned order, it h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or for brining out any change in any substance. Thus, both the disputed goods, according to the impugned order, are not eligible for cenvat credit. 6. The term input has been defined in Rule 2 (k) of the cenvat credit rules, 2004. As per the said definition, all goods used in the factory by the manufacturer of the final product are considered as 'inputs' for the purpose of availing the Cenvat benefit. The said definition keeps outside its purview certain goods, on which cenvat credit is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

manufacturer is permitted to take cenvat credit on all goods used in the factory for manufacture of the final product. The goods on which cenvat credit is not permissible has been clearly spelt out in the exclusion clause of the definition of 'input'. The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same are used only in a factory or in any other enclosed premises. In view of the definition under the Motor Vehicles Ac .....

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