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M/s Elecon Engg CoLtd Versus Commissioners of Central Excise, Customs and Service Tax-VADODARA-I

2015 (10) TMI 1162 - CESTAT AHMEDABAD

Denial of CENVAT Credit - capital goods - reversal of credit on damaged parts being replaced - Held that:- Appellant received the machines and availed cenvat credit thereof. It was found that some part of the machine were damaged which was replaced b .....

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nate cenvat credit on the entire machine which was used in the manufacture of final product, as per provision of Cenvat Credit Rules. The main contention of the Learned Authorized Representative for the Revenue is that they have availed insurance cla .....

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assessee. - Appeal No. : E/540/2011 - ORDER No. A/10952 / 2015 - Dated:- 15-5-2015 - Mr. P.K. Das, J. For Assessee : Shri S R Dixit, Advocate For Revenue : Shri L Patra, Learned Representative Per : Mr.P.K. Das, The appellants were engaged in the Man .....

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8377; 1,51,715/- availed on the machinery damaged during the transit and the parts were replaced by the supplier. The appellant received insurance claim in respect of the damaged parts. A show cause notice dtd 24.4.2009 was issued proposing denial of .....

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hearing both the sides and on perusal of the records, I find that the appellant received the machines and availed cenvat credit thereof. It was found that some part of the machine were damaged which was replaced by the supplier. There is no dispute .....

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hine which was used in the manufacture of final product, as per provision of Cenvat Credit Rules. The main contention of the Learned Authorized Representative for the Revenue is that they have availed insurance claim in respect of the damaged parts. .....

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