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2018 (9) TMI 1479 - AT - Central ExciseCENVAT credit - inputs/capital goods - HD Steel, Steel Cogs/TIS Cogs, TMT Rod & Bar, MS Plate, MS Pipes, MS nut, Telescopic Steel Props, Steel Sleepers, etc. - Held that:- The impugned goods have been duly used in or in relation to the manufacture/production of HD Steel, Steel Cogs/TIS Cogs, TMT Rod & Bar, MS Plate, MS Pipes, MS nut, Telescopic Steel Props, Steel Sleepers, etc., without which it would not be possible to undertake mining activities. Since the disputed goods are not falling under the excluded category of goods specified in the definition of inputs, Cenvat credit can be extended to those goods as per the broad definition of “inputs” contained in Rule 2(k) of the Cenvat Credit Rules, 2004 - credit allowed. CENVAT Credit - duty paying documents - credit denied on the documents issued by appellant’s other unit, namely, M/s. SECL, Central Store, CWS-CS Korba on the ground that the said unit was not registered with Central Excise Department - Held that:- It is an admitted fact on record that the receipt of goods in the appellant’s unit and the duty paid character of those goods have not been disputed either in the Original or in the Appellate Order. Thus, denial of Cenvat credit for mere technical lapse of non-obtaining the registration certificate at the time of issuance of invoice, cannot be a ground to deny the Cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
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