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2015 (12) TMI 800 - CESTAT NEW DELHI

2015 (12) TMI 800 - CESTAT NEW DELHI - 2015 (329) E.L.T. 851 (Tri. - Del.) - Denial of CENVAT Credit - Capital goods - Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets & bar & rods - Held that:- These findings have not been contravened by the Revenue with any cogent evidence and also have made allegations in their grounds of appeal without any supporting evidence. Therefore, I do not find any infirmity with the impugned order wherein both the lower authorities have examined the .....

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n both the lower authorities have allowed Cenvat Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets & bar & rods that were used by the respondent for repairs and maintenance of capital goods on the ground that Cenvat Credit on these items is not available as these items have been used by the respondent in repairs and maintenance of existing equipment / plant and machinery and making supporting structures for existing plant and machinery. 2. Heard the parties. Considered th .....

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ails of capital goods manufactured out of inputs have been prepared. It is found that these capital goods are namely installation of Zero Mill, upgradation of Mill base frame, upgradation of Truck Trippler, Addition of pump in mill house, Modification of crane carrier, Additon of rotary screen, Installation of Turbine, Modification of Existing distribution panel, texmaco boiler steam distribution network, extension of gantry, interfacing / addition of semi kestner, addition of juice clarifier, a .....

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digester at ETP, bagasse carrier for new boils, syrup sulphiter 100 TPH boiler, installation of clear juice heater, juice heats, bagacilo blower, upgradation and medication of Miling, truck tripler upgradation of B.W. Mill, 3 MWTG Set, Mill house crane and Ext of Mill, NK 1503 Centrifugal Machine, Installation for 100 Ton pan, addition of Vacuum Filter, Widening of Cane Carrier, Replacement of Head End Shaft, shifting of stork mill carrier, raising height of sugar grader, sugar weighing & b .....

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making of capital goods, to ensure addition expansion and modification of plant and machinery. The reference has been given in the SCNs about the variation of the statement of the party dated 03.06.2004 & 01.09.2004, it is observed that party has insisted upon use of the impugned items for the making of difference type of capital goods which have been further used in the factory of manufacture. Therefore, the apprehension drawn that the two statements were different is not correct. In fact, .....

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