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M/s Hari Orgochem Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Vadodara-I

2015 (9) TMI 721 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Capital goods - Whether the CENVAT Credit of items like Cement, Angles, Channels etc used for civil foundation work and support structure of the machinery will be admissible or not - Held that:- Issue of admissibility of CEN .....

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rger Bench, then it cannot be said that there was any intention to evade payment of taxes or in taking wrong credit. Accordingly, demand for the period prior to amendment of Rule 2(k) of CENVAT Credit Rules, 2004 has to be considered as time barred. .....

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y the Appellant with respect to CENVAT Credit of demand for the period prior to the amendment of Rule 2(k) of CENVAT Credit Rules, 2004 is allowed - Appellant had reversed the CENVAT Credit along with interest - Decided in favour of assessee. - Appea .....

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he Appellant with respect to OIA No. PJ/456/VDR-I/2012-13, dt.25.02.2013. The issue involved is regarding taking of CENVAT Credit on items like Cement, Angles, Channels etc used in making the foundation work and support structures for the machinery i .....

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07.2009, the definition of Inputs was not restricting credit on the items involved in these proceedings. That the issue of admissibility of credit was finally decided by the Larger Bench in the case of Vandana Global Ltd Vs CCE Raipur [2010-TIOL-624- .....

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pertaining to the period prior to 07.07.2009 when the amendment to CENVAT Credit Rules, 2004 took place. That in the year 2015, Hon'ble Gujarat High Court in the case of Mundra Port & Special Economic Zone Ltd Vs CCE & C 2015-TIOL-1288-HC .....

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demand has been issued for the period when amended definition of Rule 2(k) of CENVAT Credit Rules, 2004 was existing. Therefore, credit taken after 07.07.2009 will not be admissible as the provisions on the issue was very clear. 4. Shri S.R. Dixit (A .....

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. 5. Heard both the sides and perused the case records. The issue involved in the present appeal is whether the CENVAT Credit of items like Cement, Angles, Channels etc used for civil foundation work and support structure of the machinery will be adm .....

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