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2015 (10) TMI 897 - CESTAT KOLKATA

2015 (10) TMI 897 - CESTAT KOLKATA - TMI - Eligibility of CENVAT Credit on various items namely angles, channels, beams, plates etc. - Held that:- Entire dispute centers around the eligibility of CENVAT Credit on various items namely angles, channels, beams, plates etc. which the Revenue alleged to have been used for fabrication of supporting structures, whereas the claim of the appellant was that all these items were used in the fabrication of parts and components of machineries, which satisfy .....

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hat would be produced by the appellant during the course of adjudication proceeding. - Matter remanded back - Decided in favour of assessee. - Stay Petition No.SP-70508/13 & Appeal No.EA-70508/13 - Order No.FO/A/75502/2015 - Dated:- 16-9-2015 - Dr. D.M. Misra, Member(Judicial) and Shri H.K. Thakur, Member(Technical), JJ. For the Petitioner : Shri R. Raghavan, Advocate & Shri T. Chakraborty, Advocate For the Respondent : Shri A. Roy, Supdt.(AR) ORDER Per Dr. D.M. Misra. 1. This is an applicat .....

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cturals as alleged. He submits that the ld. Commissioner has not recorded reasons while confirming the demand. However, he fairly accepts that all the evidences that are required to show that these items were used in the fabrication of parts, components and machineries of the various machineries in the fabrication, hence eligible to the capital goods credit, could not be produced before the ld. Commissioner. The ld. Advocate further submitted that the entire demand is barred by limitation as all .....

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