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2008 (11) TMI 272 - AAR - Central ExciseCENVAT Credit - Capital goods - Whether in the facts and circumstances of the case the applicant is entitled to avail Cenvat credit of excise duty on its utilization of cement and steel in building foundation for plant and machinery, in building storage yard for raw material, in building factory buildings stair cases, platforms and supporting structures for plant and machinery - Advance ruling - Proposed activity - Held that:- the activity of manufacture of cement in respect of which the question of law regarding availability of credit of central excise duty on the so called inputs/capital goods has been sought, appeared to be for an activity which is already being undertaken by the applicant in its existing factory. The applicant confirmed the above to the Authority, when the matter was heard on 22-7-2008. The department also confirmed that the applicant is registered with the Central Excise Department for manufacture of cement and that the new plant is to be located within the same factory. In the above situation, creation of additional capacity for manufacture of cement by expanding the plant cannot be considered to be a "proposed" activity qualifying for pronouncement of a ruling. Production of the same goods, namely cement, in the expanded plant is only a repetition or continuation of the past activity - application is rejected under Section 23D(2) - Decided against appellants.
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