Back
T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Commissioner Of Central Excise & Service Tax, Haldia – Appellant
Versus
Emami Agrotech Limited. – Respondent
JUDGMENT
1. This appeal by the revenue is directed against the order dated 16.12.2020 passed by the Customs, Excise and Service Tax appellate Tribunal, East Zonal Bench, Kolkata, (Tribunal) in Excise appeal No. 76425/2016.
2. The revenue has raised the following questions of law for our consideration:-
(i) Whether the respondent can avail Cenvat credit on the goods which are not in the nature of 'Capital Goods' in terms of Rule 2(k) of the Cenvat Credit Rules, 2004 and the same are not used for excisable final products?
(ii) Whether the Learned Tribunal is justified in relying upon the decision of the Hon'ble Karnataka High Court in the case of SLR Steels while coming to its conclusion that the credit on the disputed items is available as inputs having been used in the fabrication of storage tanks though in the facts and circumstances of the instant case, the aforesaid decision is not applicable?
(iii) Whether in terms of Explanation 2 of Rule 2(k) of the Cenvat Credit Rules, 2004 the respondent is eligible to avail Cenvat credit on the disputed items used in fabrication of storage tanks within the factory premises?
(iv) Whether the Learned Tribunal before setting aside the order of the
The main legal point established is the need for verification and consideration of supporting documents before accepting a Chartered accountant certificate as the sole basis for a decision.
CENVAT credit cannot be denied based solely on shortages; it requires clear evidence of clandestine removal and credible links to capital goods definitions under applicable laws.
The central legal point established in the judgment is that there is no requirement to claim CENVAT credit only in the year of procurement, and the credit can be availed in subsequent financial years....
The central legal point established in the judgment is the applicability of CENVAT credit on capital goods used in specific manufacturing activities.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
