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2018 (6) TMI 377 - AT - Central ExciseRevenue neutrality - benefit of N/N. 67/95-CE - exemption on captive consumption of Cement - time limitation - Held that:- There is no dispute as to the consumption of cement for erection structures of plants for manufacturing of cement; even if the appellant is required to discharge duty on such captively consumed cement, they are eligible to avail CENVAT credit of this duty paid on cement captively consumed as it is undisputed that structures made out of captively consumed cement are used in relation to manufacture of final products and duty is discharged. The installation and erection activities by captively consumed cement is for further manufacturing of cement and the said final product cement is cleared on payment of duty - Similar issue came up before Hon’ble High Court of Andhra Pradesh in the case of Sai Sahmita Storage Pvt. Ltd., [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT], where Hon’ble High Court was considering the eligibility to avail CENVAT credit of duty paid on Cement and TMT Steel Bar for construction of warehouses and while dismissing the appeal of Revenue held that credit needs to be allowed as warehouses are used for rendering of taxable output services. The question of revenue neutrality does arise and it has to be held that credit of the duty paid may be available to the applicant - the entire demand is liable to be set aside on limitation. Appeal allowed - decided in favor of appellant.
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