9911796707
TMI Blog2013 (11) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... el items, has been used as components of machinery classifiable under Chapter 84 - the items have been used in the machinery which are permanently embedded to the earth are eligible for Cenvat credit - Following Jodhpur Alloys Pvt. Ltd. vs. CCE, Jaipur [2013 (11) TMI 842 - CESTAT NEW DELHI] - the steel items, have been used as components of the machinery, it is not material whether that machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by the Assistant Commissioner. Since in course of proceeding before the Assistant Commissioner, the respondent had pleaded that these steel items were used by them in fabrication of various components of machinery, the Assistant Commissioner got this plea verified by the Jurisdictional Superintendent who confirmed that these items were used as components and spares of various machinery classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned Counsel for the respondent, pleaded that there is clear finding of fact in para 12 and 13 of the order-in-original passed by the Assistant Commissioner that the steel items, in question, on being verification, were found to have been used as components, and spares of machinery, that this finding was upheld by the Commissioner (Appeals) in para 6 of his order, that the Revenue in its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Jaipur reported in 2013 (292) E.L.T. 448 (Tri. Del.), wherein it has been held that for determining the eligibility of an item for capital goods Cenvat credit, what has to be seen is as to whether the same is covered by definition of capital goods as given in Cenvat Credit Rules or and has been used in the factory and the fact that after installation, it becomes part of machinery fixed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edded to the earth and, hence, are not eligible for Cenvat credit, this ground is also not correct in view of judgments of the Tribunal in the case of Omax Auto Limited vs. CCE, Delhi -III (supra) and Jodhpur Alloys Pvt. Ltd. vs. CCE, Jaipur (supra). When Assistant Commissioner as well as Commissioner (Appeals) have given a clear finding that the steel items, in question, have been used as compone ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
