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Commissioner of Central Excise, Raipur Versus M/s Fortune Metaliks Ltd

Denial of CENVAT Credit - Capital goods - Imposition of penalty - Held that:- Respondent has filed Chartered Engineers' certificate report of usage of the items in question for fabrication of certain capital goods which were mentioned in para 2 herei .....

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8) TMI 4 - SUPREME COURT OF INDIA ] and India Cement Ltd.[2014 (7) TMI 881 - MADRAS HIGH COURT] wherein the Hon'ble High Court of Madras has held that if items in question are used for fabrication of capital goods at site, they are entitled for cenva .....

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t find any infirmity in the impugned order - Decided against Revenue. - Excise Appeal No. 58104 of 2013-(SM) - Dated:- 3-3-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Devender Singh, AR For the Respondent : Ms Mansi Garg, Adv. ORDER P .....

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sued for the period May,2010 to March, 2011 on 5.7.11 to allege that these items are neither inputs nor capital goods and same has been used by the respondents for supporting structures. Therefore, they are not entitled to take Cenvat Credit in the l .....

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penalty was also imposed. The said order was challenged before the Commissioner (Appeals). Later certificate issued by Chartered engineer was produced detailing the usage of the impugned items which were used by the respondents for fabrication of cap .....

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ed Engineers report and thereafter allowed the cenvat credit to the respondent. Against the said order Revenue is before me on the premise that Chartered Engineer cannot give concrete report of the usage of the items after they have been used in the .....

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on of the capital goods etc. 4. Heard the learned AR and perused the impugned order. 5. On perusal of the impugned order, I find that the respondent has filed Chartered Engineers' certificate report of usage of the items in question for fabricati .....

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