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2013 (5) TMI 183 - CESTAT BANGALOREWaiver of predeposit - Denial of credit – capital goods/inputs, input services - Held that - no effort was taken to construe the meaning of the 2nd explanation to the definition of input and to understand the scope of such arguments. - The adjudicating authority has got to examine whether HR Plates, MS Plates and Pipes etc., which are claimed by the appellant to have been used in the manufacture of capital goods in connection with setting up of their cement plant, would fall in the exclusion part of the 2nd explanation to the definition of input. If these items cannot fall in the exclusion part of the explanation, they might be covered by the definition of input provided, of course, they were used for manufacture of machinery (capital goods). - Matter remanded back for reconsideration. Regarding input services - nexus - appellant claims to have used 15 services, in, or in relation to, the setting up of their cement plant. - the burden is on the appellant to prove that the services were used in or in relation to the setting up of the cement factory. They set up such claim in their reply to the show-cause notice, but the adjudicating authority held that no nexus was established between any of the above services and the manufacture of cement. It appears, this finding was recorded without due regard to the fact that setting up of factory was one of the aspects expressly mentioned in the inclusion part of the definition of input service. - matter remanded back for de novo adjudication.
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