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2016 (11) TMI 927 - AT - Central ExciseCENVAT credit - steel items - diesel generator - input services for construction of compound wall - whether the appellant is eligible for the credit availed on the steel items used for making the Surface Testing Bench? - Held that: - Chapter 90 of the CETA 1985 shows the entry of Surface Testing Bench at 90312000. Therefore the said item falls within the definition of capital goods and therefore the denial of credit is unjustified. Whether steel shots are capital goods or not and whether credit is admissible on MS items used for steel shots? - Held that: - The issue stands decided in the cases/judgments relied upon by the learned counsel for the appellant. In Mukand Ltd. vs. CCE, Mumbai-II [2005 (8) TMI 561 - CESTAT, MUMBAI], the Tribunal has analysed the issue and held in favour of assessee, where it was held that whether it is not disputed that the "Sted Shot" used in or relation to manufacture of the final products, Modvat credit is admissible irrespective of the fact whether they are capital goods or not under Rules 57A and 57Q of the Central Excise Rules, 1944. Denial of credit on the diesel generator set - Held that: - As per the proviso to Rule 9(2) of the CENVAT Credit Rules, in case of any doubt with regard to the particulars mentioned in the invoice, the concerned officer on being satisfied that the credit/duty has been properly accounted for has the discretion to allow the credit. When the Department has no dispute with regard to the receipt of the generator within the factory or with regard to the payment of duty, in my view, the denial of credit is unjustified. Appeal allowed - CENVAT credit allowed - decided in favor of appellant.
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