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2015 (10) TMI 1162 - CESTAT AHMEDABAD

2015 (10) TMI 1162 - CESTAT AHMEDABAD - TMI - 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 by the supplier. There is no dispute that the appellant availed the credit on the entire machine which was received by them and used in the manufacture of final products. A portion of the parts was replace .....

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ned order is set aside - Decided in favour of 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 Manufacture of Material Handling Equipments classifiable under Chapter No 84 of the Schedule to the Central Excise Tariff Act 1985. They received machineries and availed cenvat credit to the tune of ₹ .....

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peals) upheld the Adjudication Order. 2. After 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 that the appellant availed the credit on the entire machine which was received by them and used in the manufacture of final products. A portion of the parts was replaced cannot be reason for denial of the .....

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