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2015 (10) TMI 2133 - CESTAT AHMEDABAD

2015 (10) TMI 2133 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Credit on Coated Pipes (capital goods) used as replacements in a pipeline used for transportation of natural gas from Gail s take off point to Appellant s factory for the manufacture of finished goods - Held that:- From the case law relied upon by the first appellate authority and the Learned Advocate during the course of hearing, it is observed that there were divergent views expressed on the issue. However, CESTAT Ahmedaba .....

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essee. - Appeal No. E/1150/2008, Application No. E/MA(Extn)/16828/2014 - Order No. A/11112 / 2015 - Dated:- 27-7-2015 - H K Thakur, Member (T) For the Petitioner : Shri Dhaval Shah, Adv For the Respondent : Shri T K Sikdar, AR ORDER Per H. K. Thakur This appeal has been filed by the appellant against OIA No. Commr.(A)/71/VDR-I/2008 under which CENVAT credit was disallowed to the appellant with respect to duty paid Coated Pipes (capital goods) used as replacements in a pipeline used for transport .....

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a manufacturers has been held to be admissible:- (i) Torrent Pharmaceuticals Ltd. vs Commissioner of Central Excise & Service Tax, Ahmedabad-III [2014-TIOL-2217-CESTAT-AHM] (ii) Commissioner of Central Excise, Chennai vs Pepsico India Holdings Ltd. [2001 (130) E.L.T. 193 (Tri. Chennai) (iii) Vikram Cement vs Commissioner of Central Excise Indore [2006 (194) E.L.T. 3 (S.C.)] 2.1 Learned Advocate also relied upon the following case laws to emphasize that use of capital goods away from the fac .....

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ve to be used only in the factory of manufacture of finished goods to be eligible for CENVAT credit under Cenvat Credit Rule, 2004. 4. Heard both sides and perused the case records. The issue involved in the present appeals is regarding use of pipes in the manufacture of gas pipeline from the unit of the appellant to the supply point of GAIL. From the case law relied upon by the first appellate authority and the Learned Advocate during the course of hearing, it is observed that there were diverg .....

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x Court in the case of Birla Corporation Ltd vs Commissioner of Central Excise, [2005 (186) E.L.T. 266 (S.C.)]:- 8. As regards the Cenvat Credit of the central excise duty paid on pipes, I find that the decision of the Tribunal in the case of CCE, Belgaum Vs. Bellary Steel and Alloys Ltd 2008 (226) ELT 280 (Tri. Bang.) = 2008-TIOL-662-CESTAT-BANG was relying on the judgment of the Tribunal in the case of Commissioner Vs. Pepsico India Holdings Ltd. (supra). The ratio which has been laid down by .....

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s Ltd. [2001 (130) E.L.T. 193] 2002-TIOL-196-CESTAT-DEL. that the assessee was entitled to the Modvat credit. The Commissioner of Central Excise came up in appeal before this Court in Civil Appeal No. 1129/2003 impugning the aforesaid decision of the CEGAT. However, by order dated July 10, 2003 the appeal was dismissed in view of the fact that the learned Attorney General appearing for the Commissioner of Central Excise stated that he did not wish to press the appeal in view of the letter of the .....

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