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2017 (4) TMI 1243 - AT - Central ExciseCENVAT credit - MS Plates, SS Plates, Channels, Angles, Beams, Joist, Round, Sheets, Angles, Plates etc. used for fabrication / manufacture of various capital goods which were repaired and maintained - Held that - the issue pertaining to repair and maintenance has come up before the jurisdictional Rajasthan High Court in the assessee s own case 2006 (5) TMI 44 - HIGH COURT RAJASTHAN , where it was held that Court decided that which is used for production of final product eligible for modvat credit - appeal dismissed - decided against Revenue.
Issues Involved:
Appeal against order-in-appeal on denial of cenvat credit for purchase of steel items for fabrication and maintenance of capital goods. Analysis: The Department filed an appeal against the order-in-appeal passed by the Commissioner (Appeals) Central Excise, Jaipur-II, covering the period from December 2003 to April 2007. The respondent-assessee, engaged in manufacturing zinc, lead, and copper sulphate solutions, purchased steel items for fabrication and maintenance of capital goods. The cenvat credit claimed by the respondent was initially denied but later allowed by the impugned order, leading to the Department's appeal. The Tribunal considered the issue of repair and maintenance, noting a previous case before the Rajasthan High Court where a similar claim by the assessee was allowed. Additionally, the issue of fabrication was discussed, referring to a case involving the fabrication of support structures for capital goods, where cenvat credit was permitted. Based on these precedents favoring the assessee, the Tribunal found no grounds to interfere with the impugned order, thereby upholding it along with the reasons provided therein. In conclusion, the Tribunal dismissed the appeal filed by the Department, citing the coverage of both issues by judicial orders in favor of the assessee. The judgment was dictated and pronounced in open court by the President and Member (Technical) of the Appellate Tribunal CESTAT NEW DELHI.
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