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2023 (6) TMI 297 - AT - Central ExciseCENVAT Credit - inputs and input services received for construction of Coal Handling plant (CHP) - denial of credit on the ground that the input services received by the appellant does not constitute eligible ‘input service’ in terms of the definition under Rule 2 (l) of the Credit Rules, under the exclusion clause - HELD THAT:- The present Show Cause Notice is by way of continuation as statement of demand have been issued with reference to earlier Show Cause Notice No.V(30)78/CEX/BCCL Govindpur/Adj/DNB(H)/2016/8705 dated 27.09.2016 for the period June 2013 to November 2015. On going through this Tribunal in M/S BHARAT COKING COAL LTD. VERSUS COMMR. OF CENTRAL EXCISE & S. TAX, RANCHI [2021 (10) TMI 383 - CESTAT KOLKATA], it is found that the very same issue had come up before a Division Bench of this Tribunal and the Division Bench have recorded that CENVAT Credit availed by the appellant for setting up of CHP, which is used for evacuation of coal by rapid loading process, cannot be legally denied. In view of the categorically findings of the Division Bench in favour of the appellant, it is found that the issue is no more res-integra and the appeal is allowed.
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