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2016 (3) TMI 1044 - AT - Central ExciseCENVAT Credit - denial of benefit on Input, Input Service and Capital Goods used in the manufacture of excisable goods and Outward Service - denial of Cenvat Credit on photo copy of the invoices - Held that:- We find that the definition of Input under Rule 2 (k) of Cenvat Credit Rules 2004 is in two parts. Clause (i) of Rule 2(k) relates to the manufacturer. Clause (iv) of Rule 2 (k) is in respect of the Output Service. We agree with the submission of the Ld. Authorised Representative to the extent that the inputs exclusively used in the manufacture of Ship, the appellants are not eligible to avail Cenvat Credit. The Adjudicating Authority should provide the report to the assessee before taking decision. In view of the above discussion and following the earlier order the denial of Cenvat Credit on Input, Input Service and Capital Goods for the construction of Dry Dock is set aside. Regarding the availment of Cenvat Credit on inputs, input service and capital goods for manufacturing Ship which is exempted from the Central Excise duty, we are directing to the Adjudicating Authority to examine as to whether the inputs exclusively used in the manufacture of Ship and decide the matter in accordance with law. The denial of Cenvat Credit on photo copy of the invoices, we direct the Adjudicating Authority to decide afresh after providing the report and to consider the submission of the appellant. Penalty is set aside.
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