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M/s. Sequent Scientific Limited Versus Commissioner of Central Excise & ST., Surat

2015 (4) TMI 651 - CESTAT AHMEDABAD

Denial of CENVAT Credit - credit taken on capital goods and inputs contained in semi-finished goods/ work in progress, destroyed in a fire accident - Held that:- It is observed from the facts of the case available on record that certain capital goods, which were used for considerable period and inputs contained in the semi-finished goods/ work in progress were destroyed in a fire accident that happened on 03.02.2012 - In view of the settle legal proposition, demand of CENVAT credit taken with re .....

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he Appellant : Shri Vinay Kansara, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIO No. SUR-EXCUS-002-COM-078-13-14 dated 31.01.2014, under which demands have been confirmed with respect to credit taken on capital goods and inputs contained in semi-finished goods/ work in progress, destroyed in a fire accident. A demand of ₹ 8,41,009/- is also made with respect to services avai .....

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in view of the following case laws:- (i) CCE & Customs vs. Biopac India Corporation Limited [2010 (258) ELT 56 (Guj.)] (ii) CCE Chenai-III vs. Indchem Electronics [2003 (151) ELT 393 (Tri. Chennai)] (iii) CCE, Bangalore vs. Tata Advanced Materials Limited [2011 (271) ELT 62 (Kar.)] 2.1 That in view of the above settled law, credit of services used in installation and erection of machinery is also not demandable. 3. Shri J. Nair (Authorised Representative) appearing on behalf of the Revenue .....

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B of the show cause notice dated 28.01.2013 where ₹ 1,15,953/- have been demanded only for raw material burnt/ destroyed in fire which were under process of manufacture of MCPP crude. 4. Heard both sides and perused the case records. It is observed from the facts of the case available on record that certain capital goods, which were used for considerable period and inputs contained in the semi-finished goods/ work in progress were destroyed in a fire accident that happened on 03.02.2012. H .....

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