Sir,
We have purchased MS Angle, Beam , HR Sheets for fabrication of Duct, Sand Mixer and other required inside the factory premises for setting up of Sand Plant for manufacture of castings.
Without duct, sand mixer etc sand plant cannot work.
Central excise department objects cenvat credit on HR sheets, MS Angle, Beam etc.
To run foundry Sand Plant is must and for sand plant sand mixer, duct, elevator is mandatory.
Please give your valuable advice with favorable order on Asseessee.
Kind Regards
K.Srinivasan
Company Challenges CENVAT Credit Denial for Materials in Sand Plant Setup; Cites Supreme Court Precedents for Support A company sought advice on claiming CENVAT credit for materials like MS Angles, Beams, and HR Sheets used in setting up a sand plant necessary for manufacturing castings. The Central Excise Department objected to the credit claim. Respondents cited various judgments, including the Supreme Court's decision in CCE, Jaipur Vs. Rajasthan Spinning and Weaving Mills Ltd., which supported credit eligibility for items used in capital goods. The discussion highlighted the importance of providing evidence of usage to the department and referenced relevant legal precedents to support the company's position. The forum emphasized sharing knowledge and experiences to resolve such issues. (AI Summary)
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