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2015 (10) TMI 1192 - CESTAT BANGALORE

2015 (10) TMI 1192 - CESTAT BANGALORE - 2016 (332) E.L.T. 847 (Tri. - Bang.) - Denial of CENVAT Credit - Capital goods - Held that:- As per explanation 2 (2) (k) inputs include items used by the manufacturer in the manufacture of capital goods which are further used in the factory of manufacturer. - inputs having been used in the construction of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them - Penalty imposed is also set aside .....

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ed and Thirty Nine only) availed by the appellant on cement during the period September 2007 to February 2008 stands denied on the ground that the same has been used in the construction of chimney and for construction of foundation of machinery. The appellants' stand is that out of this amount, an amount of ₹ 81,113/- (Rupees Eighty One Thousand One Hundred and Thirteen only) was relatable to construction of foundation of machinery and in terms of Rajasthan High Court decision in the c .....

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