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2015 (10) TMI 1127 - CESTAT NEW DELHI

2015 (10) TMI 1127 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - whether the appellant is entitled to take Cenvat Credit on the items mentioned here in above in para 1 or not as capital goods or input thereof - Held that:- On going through the certificate produced by the Charted Accountant which shows that except items iron and steel bars all other items are used for either fabrication of capital goods or part of capital goods or used as input by the appellant in manufacturing of the fina .....

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for the iron and steel bars I allow Cenvat Credit to the appellant as usage of iron and steel bars have not been discussed by the Charted Engineer in his report. Further, the Ld. Counsel for the appellant has also contested the issue of limitation on the ground that show cause notice has been issued on 24.02.2012 for the period 2007-08 to 2011-12 as issue was settled by this Tribunal in the case in the case of Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ]. Therefore, I hold that f .....

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i V.P. Batra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying the Cenvat Credit on steel items namely HR sheet, MS Bar and Round, TMT bars, Shapes and Sections, Mould Tubes, Iron And Steel Bars and Aluminum Bars on the premise that these items are not input of capital goods as per Rule 2 A of the Cenvat Credit Rules 2004. 2. The Ld. Counsel for the appellant submits that all these items were used by the appellant either for fabrication of capital goods or .....

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ein above were found by ld. Commissioner (A) were neither input nor capital goods and appellant is not maintaining any records of fabrication of capital goods and usage thereof. No documentary evidence has been produced by the appellant before the lower authorities as well as before this Tribunal. Therefore, Cenvat Credit is not available to the appellant. To support his contention he relied on the decision in the case of Bajaj Hindustan Ltd. Vs. UOI-013 (295) ELT 20 (Allbd). 4. Heard the partie .....

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have examined the certificate which shows the usage of the items, discussed here under: 6. On going through the certificate produced by the Charted Accountant which shows that except items iron and steel bars all other items are used for either fabrication of capital goods or part of capital goods or used as input by the appellant in manufacturing of the final product. Revenue has not produced any contrary evidence to the report of the Charted Engineer. Further, the reliance on the Ld. AR in the .....

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