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M/s. Tayo Rolls Ltd. Versus Commissioner of Central Excise & Service Tax, Jamshedpur

2015 (10) TMI 897 - CESTAT KOLKATA

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 alle .....

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nder rule 2(a) of CENVAT Credit Rules, 2004, accordingly eligible to the CENVAT Credit. We find that the issues raised rests on determination of facts on the basis of evidences adduced by both sides which has not been properly carried out, a fact not .....

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ng 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. T .....

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f ₹ 1.32 Crores and equal amount imposed under section 11AC of Central Excise Act, 1944 and under Rule 15(2) of the CENVAT Credit Rules. 2. Shri R. Raghavan, ld. Advocate for the applicant submits that the entire demand has been confirmed again .....

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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 machiner .....

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department. However, at this stage he makes an offer to deposit ₹ 10.00 Lakhs and prays that the matter may be remanded to the adjudicating authority for re-consideration of the issues afresh. 3. After hearing both sides for some time we find .....

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les, 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, w .....

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