2014 (3) TMI 6 - AT - Central Excise

Availment of CENVAT Credit - Whether the assesee is entitled to take CENVAT credit on the inputs which have been used for trial run/testing of the capital goods - Held that - Following decision of Flex Engg. Ltd. Versus Commissioner of Central Excise 2012 (1) TMI 17 - Supreme Court of India - therefore respondents are entitled to take CENVAT credit on the inputs which have been used for trial/testing of the goods - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT Mumbai upheld the decision of the Commissioner (Appeals) allowing input credit on inputs used for trial run/testing of machines. The Tribunal referred to the Apex Court's decision in Flex Engineering Ltd., stating that the assessee is entitled to CENVAT credit in such cases. The appeal of the revenue was dismissed.