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Ultra Tech Cement Ltd., Unit-Wankabori Cement Works Versus Commissioner of Central Excise And Service Tax, Ahmedabad-III

Denial of CENVAT Credit - whether Nitrogen Cylinders and Welding Electrodes used by the appellants in their factory are eligible for Cenvat Credit - Held that:- Subject cylinders are used for filling Nitrogen gas which is used in the analytical laboratory as well as the process plant and these cylinders are used for the storage of Nitrogen gas which is utilized for in or in relation to manufacture of finished excisable goods. It is observed that the capital goods are defined to mean inter alia, .....

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ssioner of Central Excise, Jaipur [2009 (9) TMI 788 - CESTAT NEW DELHI], and the Hon'ble High Court of Uttarakhand in the case of Commissioner of Central Excise Vs. ACC Glass containers Ltd.[2013 (10) TMI 194 - UTTARAKHAND HIGH COURT]. In view of the same, it is held that the appellants are eligible for Cenvat Credit on welding electrodes. - Decided in favour of assessee. - Appeal No. E/11884/2013 - Dated:- 21-7-2015 - P. M. Saleem, Member (T), J. For the Appellant : Shri Dhaval Shah, Adv For th .....

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es 2004. They are availing Cenvat Credit on Welding Electrodes as capital goods under Rule 2(a)(iii). The learned counsel submits that there is no dispute that these goods are received in their factory, they are duty paid and they are utilized in their factory in or in relation to manufacture of final products. Therefore they are eligible for Cenvat Credit. He relied upon the decisions of this Hon'ble Tribunal in the case of J.K. Steel and Alloys Vs. Commissioner of C. Ex., Bhavnagar [2009 ( .....

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apital goods and therefore the same is also not eligible for Cenvat Credit. He relied upon the decision of the Hon'ble Supreme Court in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore [2005 (187) E.L.T. 145 (S.C.)]. 4. On perusal of the records, it is observed that the subject cylinders are used for filling Nitrogen gas which is used in the analytical laboratory as well as the process plant and these cylinders are used for the storage of Nitrogen gas which is utilized fo .....

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ra) as follows:- "3) The contention of the Revenue is that cylinder has no role to play either directly or indirectly in the manufacture of finished goods. Therefore, it is not entitled for credit. 4) I find that during the relevant period the definition of capital goods was as under:- "Capital goods means":- (i) All goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Tariff Act; (ii) pollut .....

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