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Cenvat Credit of steel materials such as angle, channel, plates etc, used for making support structure of plant machinery under the Cenvat Credit rules, Central Excise

Issue Id: - 117620
Dated: 6-11-2021
By:- BipadBhanjan dixit
Cenvat Credit of steel materials such as angle, channel, plates etc, used for making support structure of plant machinery under the Cenvat Credit rules

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Use of Angle, channel , plates(chapater heading 72) within plant for making support structure of machinery of DRI plant, SMS plant. Whether Cenvat Credit is allowable u/r 2(a) of the CENVAT CREDIT Rules,( chapter heading 84) in between the period from 01-01-2016 to 30-06-2017. If answer is affirmative, please clarify with justification ,sir (s).

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Showing Replies 1 to 3 of 3 Records

1 Dated: 6-11-2021
By:- KASTURI SETHI

Sh.BipadBhanjan Dixit Ji,

There are so many case laws in your favour. A few decisions are given below :-

1. Oudh Sugar Mills Vs. CCE, Lucknow reported as 2017 (7) TMI 1108 - CESTAT ALLAHABAD as per EXCUS Not challenged by the department).

2. J.B. DARUKA PAPERS LTD.Versus COMMISSIONER OF CENTRAL EXCISE, LUCKNOW reported as 2017 (9) TMI 1717 - CESTAT ALLAHABAD (Challenged by the department in High Court).

3. Yash Papers Ltd. Vs. CCE Allahabad reported as 2017 (8) TMI 990 - CESTAT ALLAHABAD. Not challenged by the department.


2 Dated: 6-11-2021
By:- KASTURI SETHI

2016 (8) TMI 534 - CESTAT ALLAHABAD - MEENU PAPER MILLS PVT. LTD. Versus COMMISSIONER OF C. EX., CUS. & S.T., MEERUT-I

 


3 Dated: 12-11-2021
By:- RAMASWAMY Advocate

In my view cenva credit is eligible for angles, channels etc for setting up plant and machine.


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