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2015 (10) TMI 332 - CESTAT AHMEDABAD

2015 (10) TMI 332 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Capital goods - Held that:- On perusal of the detailed verification report and the observations of Commissioner (Appeals), I find that these items were found to be used as components in the manufacture of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. According to the Department, Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces are supporting in the manufacture of castings. The appellant sub .....

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dent from the records that these items were used as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces used in the manufacture of final product casting. As the items are used as components, the Appellants are eligible to avail CENVAT Credit thereon. - impugned order is not sustainable - Decided in favour of assessee. - Appeal No.E/1404/2011 - Order No. A/10275 / 2015 - Dated:- 25-3-2015 - Mr. P.K. Das, J. For Appellant: Shri P.G. Mehta, Advocate For Respondent: Shri K .....

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on the ground that these items were neither covered in the definition of Capital Goods nor covered under the category of Components, Spares and Accessories of the Capital Goods. The Adjudicating authority disallowed the CENVAT Credit of ₹ 15,77,705.00 alongwith interest and also imposed penalty of equal amount of CENVAT Credit. Commissioner (Appeals) upheld the Adjudication order. 2. Learned Advocate appearing on behalf of the Appellant contested the demand on merit as well as on limitati .....

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Honble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd - 2010 (255) ELT 481 (SC). It is submitted that the demand is barred by limitation as the Appellant disclosed the availment of credit in their statutory records, CENVAT account. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue, reiterates the findings of the Commissioner (Appeals). He particularly drew the attention of the Bench to the rel .....

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.2011, has submitted detailed verification report. On perusal of the said report and the observations of Commissioner (Appeals), I find that these items were found to be used as components in the manufacture of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. According to the Department, Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces are supporting in the manufacture of castings. The appellant submitted a Chartered Engineer s certificate dt.14.06.2011 stating t .....

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supra) held that the Steel plates and M.S. channels used in the fabrication of chimney for diesel generating sets are admissible for CENVAT Credit. The Tribunal in the case of India Cements Ltd Vs Commissioner of Central Excise, Trichy (supra), following the decision of Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd (supra), held as under:- 7. In the present? case, it is seen that the items in question were used in the er .....

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