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1 - 4 of 4 (0.17 seconds)The Central Excise Act, 1944
Sree Rayalaseema Hi-Strength Hypo Ltd. vs Cce on 23 April, 2002
The impugned Order-in-Appeal has been passed on the ground that the MS Flats, MS Sheets. MS Bolt and MS Plate Chequered used by the Appellants in the manufacturing unit could not be considered as capital goods as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 and that the Chartered Engineers Certificate produced by the Appellant cannot be considered as the same was not produced before the Original Authority. Relying on the decision of Sree Rayalaseema Hi-Strength Hypo Ltd. V. CCE, Tirupati reported at [2012 (278) ELT 167] the Order-in-Appeal further holds that the goods used for repair and maintenance of plant and machinery are not eligible for CENVAT Credit.
Cce, Visakhapatnam - I vs M/S Rashtriya Ispat Nigam Ltd on 26 May, 2016
In any case, it is seen that the eligibility of credit on MS Plates, Sheets, Bolts is no longer res integra and has been settled in favour by a plethora of judgments, including that of CCE & C, Visakhapatnam Vs Rastriya Ispat Nigam Ltd., [2011 (271) ELT 338 (AP)] where the Honble High Court interalia held that credit on steel sheets used in repair and maintaincence of capital goods is eligible for credit.
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