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M/s. Arihant Tile & Marbles Pvt. Ltd. Versus CCE-Jaipur

2015 (9) TMI 873 - CESTAT NEW DELHI

Capital goods - final product has become not liable to duty after availing the credit - Held that:- At the time of procurement of capital goods, the appellant was clearing their final product on payment of duty on the understanding that their final product is dutiable and activity undertaken by the appellant amounts to manufacture. Same understanding was of the department. The only problem arose after the decision of the Hon’ble Apex Court in the case of Aman Marble Industries (2003 (9) TMI 81 - .....

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ances, impugned order is set aside - Decided in favour of assessee. - Appeal No. E/3794/2006-EX [DB] - Final Order No. 52250/2015 - Dated:- 14-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B.Ravichandran, Member (Technical), JJ. For the Petitioner : Shri B.L. Narsimhan, Advocate For the Respondent : Shri R.K. Grover, DR ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order denying CENVAT Credit on the capital goods procured by the appellant. Consequently, demandi .....

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Marbles Industries reported in 2003 (157) ELT 293 SC dated 18/9/2003, the activity of cutting, dressing and polishing was held by the Hon ble Apex Court does not amount to manufacture. After the said judgment, the show cause notice was issued to the appellant to deny the CENVAT Credit on the capital goods on the premise that the activity undertaken by the appellant does not amount to manufacture. Consequently, the final product is not excisable as the appellant is manufacturing exempted final p .....

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he Revenue that their activity does not amount to manufacture. Moreover, the appellant cleared their final product on payment of duty and same has been accepted by the department. By the judgment of the Hon ble Apex Court in the case of Aman Marble Industries (Supra), it was held by the Hon ble Apex Court that the activity taken by the appellant does not amount to manufacture. In these circumstances, Revenue is seeking to denying CENVAT Credit on capital goods which is not correct as at the time .....

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