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2015 (9) TMI 721 - CESTAT AHMEDABAD

2015 (9) TMI 721 - CESTAT AHMEDABAD - TMI - 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 CENVAT Credit on these items was decided by CESTAT Larger Bench in the case of Vandana Global Ltd Vs CCE Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). Once conflicting views were given by the Court on th .....

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Rule 2(k) w.e.f. 07.07.2009. Appeal filed by 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. - Appeal No.E/10816/2013-SM - Order No. A/11015/2015 - Dated:- 16-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri S.R. Dixit, Advocate For the Respondent : Shri G. Jha, Authorised Representative ORDER Per: .....

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of CENVAT Credit Rules, 2004 i.e. w.e.f. 07.07.2009, 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-CESTAT-DEL-LB] when conflicting views held the field. It was his case that once conflicting views were existing on the admissibility of CENVAT Credit on these items, then the extended period of 5 years cann .....

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of the Revenue argued that some part of the 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 (Advocate) as a counter to the argument made by the learned Authorised Representative submitted that entire CENVAT Credit for the period after 07.07.2009 with respect to disputed items has been reversed by th .....

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