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M/s. Mangal Sponge & Steel Pvt. Ltd. Versus C.E. & S.T. Raipur

2015 (12) TMI 1439 - CESTAT NEW DELHI

Denial of CENVAT Credit - Goods neither inputs not capital goods - Held that:- It is no doubt some of the items have been used by the appellant for fabrication of supporting structure embedded to earth for which the Chartered Engineer who is an exper .....

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d Engineer Certificate that out of the total quantity 150 MT were used by the appellant for fabrication of capital goods. These observations of the chartered engineer which have been relied by the appellant have been discarded by the authorities belo .....

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directed by this Tribunal in the earlier round of litigation, I have no hesitation to hold that appellant is entitled to take Cenvat Credit on this quantity. For the remaining quantity if revenue feels that appellant has taken the credit they may ini .....

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indal, Member (Judicial) For the Petitioner : Shri A.K. Mishra, Consultant For the Respondent : Shri R.K. Mishra, DR ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying Cenvat Credit on steel items like Plates, Chann .....

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tion matter travelled upto this Tribunal and this Tribunal vide order no. 764-765/2010-SM(BR) dated 14.07.2010 remanded matter back to the Adjudicating Authority to observe use of these items and allow Cenvat Credit. As per the decision of the Larger .....

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at exchanger, Kiln cooler After Burning Chamber, Product Separator, cooler conveyers etc. There is a quantity of 49.85 MT which has been used for supporting structures embedded to earth. On these appellant has not availed Cenvat Credit. The appellant .....

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issued by Chartered Engineer who is an expert in the field without assigning any reason. Therefore, impugned order is to be set aside. 3. On the other hand Ld. AR supported the impugned order and submits that superintendent has examined an gave his .....

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tion of supporting structure embedded to earth for which the Chartered Engineer who is an expert in the field as already given in his report that appellant has used the quantity of 49.85 MT of these items for supporting structures and on the said qua .....

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