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2015 (5) TMI 285 - AT - Central ExciseCENVAT Credit - Credit on materials and capital goods used by for the erection and commissioning of the paint shop - capital goods embedded to earth - nexus with manufacture activity - Held that:- there is no dispute about the fact that the items falling under Chapter 85 which are covered by the definition of capital goods were received in the factory and there is also no dispute that those items were used in the factory, the Cenvat credit cannot be denied. The ground on which the department seeks to deny the Cenvat credit is not relevant to the issue. - following the decision in the case of of M/s Omax Auto Limited Versus CCE, Delhi-III [2013 (8) TMI 301 - CESTAT NEW DELHI], credit allowed. Mould and dies are sent to the job workers for manufacturing intermediate product, the appellant is entitled to take Cenvat credit. In these circumstances, the Cenvat credit on the item Nos. 1, 2 and 5 are allowed and item No. 3 & 4 are denied. Consequently demand of ₹ 11,56,087/- alongwith interest is confirmed. As the demand confirmed has already reversed by the appellant, therefore, the appellant are required to pay interest thereon within a period of 30 days from the issuance of this order. - No penalty is imposable on the appellant in the facts and circumstances of the case. - Decided in favour of assessee.
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