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M/s. Partha Ispat (India) Pvt. Ltd. Versus Commissioner of Central Excise & S. Tax, Ranchi

2015 (10) TMI 894 - CESTAT KOLKATA

Denial of CENVAT Credit - Rejection of PSC Sleepers claiming the same as input meant to be used in or in relation to the manufacture of their finished goods - Held that:- On going through the impugned order, I find that the ld. Commissioner (Appeals) .....

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he said observation inasmuch as the definition of input and other conditions laid down under the Cenvat Credit Rules, 2004, makes it abundantly clear that to be eligible to cenvat credit, the input must be used in or in relation to the manufacture .....

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s and inserts retrieved/extracted out of breaking of the rejected PSC Sleepers, had not been used in or in relation to the manufacture of Pig Iron and S.G. Inserts and the same were cleared without payment of duty. In these premises, therefore, I do .....

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Shri A.K. Biswas, Supdt.(AR) ORDER Per Dr. D.M. Misra. This appeal is filed against Order-in-Appeal No.06/RAN/2012 dated 24.01.2012 passed by Commissioner of Central Excise(Appeals) & S.Tax, Ranchi. 2. Briefly stated the facts of the case are tha .....

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lation to the manufacture of their finished goods. The said rejected PSC Sleepers are broken and after removing the concrete and cement portion from the said PSC Sleepers, the iron wire and inserts are extracted and used in or in relation to the Pig .....

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missible to them. Aggrieved by the said order, the Appellant preferred an appeal before the ld. Commissioner(Appeals), who dismissed the Appeal and confirmed the adjudication order. Hence, the present Appeal. 3. The ld. Advocate, appearing for the Ap .....

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r the definition of input at Rule 2(k) of the Cenvat Credit Rules, 2004, is satisfied. Therefore, denial of cenvat credit on the PSC Sleepers is incorrect. 4. The ld.A.R. appearingfor the Revenue, has reiterated the findinsg of the ld. Commissioner .....

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ture of Pig Iron and S.G. Inserts, cannot make it eligible to call as input and eligible to Cenvat credit. I do not find any merit in the said observation inasmuch as the definition of input and other conditions laid down under the Cenvat Credit Ru .....

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