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CCE, Jaipur-II Versus M/s. Modern Insulators

2015 (12) TMI 844 - CESTAT NEW DELHI

Denial of CENVAT Credit - Capital goods - machine/machineries installed in the factory - Held that:- Commissioner (Appeals) by relying on the report dated 06.12.2013 regarding the actual use of capital goods/inputs has allowed the cenvat benefit to the respondent. The stand of the Revenue in this appeal that since the heavy machines/machineries, where the disputed goods have been used as inputs /capital goods are permanently fastened to the earth, the same seized to be goods for the purpose of t .....

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ds as per the verification report of the jurisdictional Range Superintendent are considered as capital goods/input as held by the Commissioner (Appeals), the same qualify for the cenvat benefit and as such the credit cannot be denied. Therefore, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals) - Decided against Revenue. - Excise Cross Objection No.53778/2014 (SM) And Excise Appeal No.E/51890/2014 EX. [SM] - FINAL ORDER NO. 53068/2015 - Dated:- 26-6-2015 - MR .....

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shed by the Jurisdictional Central Excise Range Office. The Revenue has preferred this appeal on the ground that the machine/machineries installed in the factory, where the disputed goods have been used, are not to be considered as goods under the provisions of section 2 (7) of the Sale of Goods Act, 1930, and thus the disputed goods used therein cannot be construed as either capital goods or inputs for the purpose of taking cenvat credit. 2. Shri M.R. Sharma, the ld. DR appearing for the appell .....

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oods were used in the factory during the period March, 2010 to June, 2011, such statement cannot be relied on for confirmation of the cenvat amount. Accordingly, the ld. Advocate submits that since the Jurisdictional Central Excise Range Officers upon verification of the nature and use of the disputed goods had submitted the certificate dated 06.12.2013 regarding the actual use of the goods and on the basis of such report, the ld. Commissioner (Appeals) has allowed the appeal in their favour, th .....

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