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M/s. Basti Sugar Mills Co. Ltd. Versus CCE, Allahabad

2015 (11) TMI 829 - CESTAT NEW DELHI

Denial of CENVAT Credit - credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. - items are neither inputs nor capital goods - Held that:- Items are used for fabrication of storage tank, sugar grad .....

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old that the appellant is entitled to take cenvat credit in dispute except cenvat credit of ₹ 6,921/- for which the appellant is directed to reverse the same alongwith interest. - penalty is not imposable on the appellant - Appeal disposed of. .....

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in appeals against the impugned order denying the cenvat credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. on the premises that these items are neither inputs nor capital goods. Therefore, the .....

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lant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which are integral part of the capital goods. Therefore, they are entitled to take cenvat credit on these items. For av .....

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