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M/s. AGNI STEELS (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM

2015 (10) TMI 906 - CESTAT CHENNAI

Denial of CENVAT Credit - whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of capital goods, construction of the plant as well as installation of machinery etc. - Held that:- From the time .....

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her items also, which were claimed by the appellant subject to use in manufacture of capital goods or claimed as Cenvat credit that deserves hearing afresh - appellant is directed to make an application to the Adjudication authority within a month of .....

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tter remanded back - Decided in favour of assessee. - E/00530, 00531/2012 - FINAL ORDER NOs. 41246-41247 / 2015 - Dated:- 22-9-2015 - Shri D.N. Panda, Judicial Member For the Appellant : Shri S. Venkatachalam, Adv. For the Respondent : Shri L. Paneer .....

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also agreed to the proposal. When the record was examined, It was found that these two cases are on similar plain like the case listed at S.No.1 in todays cause list. Accordingly, these appeals are also disposed following the same principles as in t .....

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as well as installation of machinery etc. 3. From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of inpu .....

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e following cases:- (i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.). (ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (K .....

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HM-ST. (v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.). (vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB). (vii) Jayaswal Nec .....

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ise, Tirunelveli vide Final Order No.41121-40122/2015, dated 06.02.2015 in Appeal No.E/41636 & 41637/2014 4.Learned counsel submits that since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital go .....

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