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2016 (2) TMI 994 - CESTAT ALLAHABADCENVAT credit - whether the appellant manufacturer of sugar and molasses have rightly availed Cenvat credit of ₹ 18,36,911/- during the period August, 2006 to December, 2006 on Plates/Coils/Shape and Section/M.S. Angles/M.S. Round and Flat/M.S. Channels falling under chapter 72 and 73 of the CETA, 1985 by treating these goods as inputs? - Held that: - I hold that the appellant is entitled to Cenvat credit on the items of iron and steel in question if the same have been used for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures etc. as no excisable products can be manufactured without the same. Further, the amended definition of inputs under the Cenvat Credit Rules provides for availability of Cenvat dredit to a manufacturer on all items utilised by the manufacturer in the factory of production. Accordingly, I allow this appeal by way of remand with a direction to the Adjudicating Authority to verify the claim of the appellant in the light of the directions and findings recorded hereinabove after verification of the utilisation of the items of iron and steel - appeal allowed by way of remand.
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