M/s The Andhra Sugars Limited Versus Commissioner of Central Tax, Guntur – GST
Central Excise
2018 (9) TMI 736 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 13-8-2018
Appeal No. E/30477/2018 – A/31045/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
Shri Mohammed Rahim, Advocate for the Appellant.
Shri Anwer Moin, (AR) for the Respondent.
ORDER
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. GUN-EXCUS-000-APP-224-17-18 dated 07.03.2018.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit of the Central Excise duty paid on Welding Electrodes, Steel Plates, Sheets and Angles
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e notice, for more than one reason.
5. Firstly, there is no dispute as to the fact that the Welding Electrodes, Steel Plates and Sheets, Angles were used exclusively for repairs and maintenance within the factory during the period May, 2015 to March, 2016. The First Appellate Authority has categorically recorded the same and not disputed as to the exclusive usage of this inputs for repairs and maintenance. It is seen from the records, these repairs and maintenance was in respect of the plant and machinery which is used for manufacturing of final products was the claim which has not been disputed by the lower authorities. If that be so, I find that the First Appellate Authority was completely mis-understood the provisions of Rule 2 (k) of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n or making of structures for support of capital goods, except for the provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act;
C) Capital goods except when used as parts or components in the manufacture of a final product;
D) Motor vehicles;
E) Any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and
F) Any goods which have no relationship whatsoever with the manufacture of a final product.
It can be seen from the above reproduced definition, the said definition include
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =