2011 (7) TMI 558 - AT - Central Excise

Availability of CENVAT Credit - MS angles, channels, plates etc. are inputs or capital goods - Appellants submits that the credit is not available to them on the said disputed items, if used for supporting structures on laying foundation however, if the same were used for fabrication of parts of machinery, they would be eligible as Modvatable items - Held that - As the demand was not contested on limitation before the authorities below as such, set aside the impugned order and remand the matter to original adjudicating authority for considering the plea of limitation.

Summary

The dispute was about CENVAT Credit for certain items considered as capital goods. The demand of Rs.84,079 for May to December 2007 was contested. The advocate conceded the issue based on a previous decision but argued for eligibility if the items were used for machinery parts. The impugned order was set aside due to lack of contest on limitation and remanded for further consideration. The appeal was allowed by way of remand.