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Commissioner of Central Excise And Service Tax, Raipur Versus Rai Mata I Pvt Ltd

2016 (1) TMI 61 - CESTAT NEW DELHI

Denial of CENVAT Credit - Capital goods - goods claimed to have been manufactured using these items are not capital goods, but structural items used for erection and installation of capital goods - Held that:- Onus whether the impugned items were inp .....

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is no case that it was used for construction of factory shed, or laying foundation. The Technical Certificate shows the quantity of these items used for making of storage tank for raw material, conveyor system, kiln cooler & chimney, Transfer Chutes, .....

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the facts of the instant case, in my view, is outside the purview of application of the principle laid in Vandana Global Case (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ). - Decided against Revenue. - Appeal No. E/57416/2013-EX(SM) - Dated:- 17-8-201 .....

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are that the respondents are engaged in manufacture of Sponge Iron and are availing Cenvat Credit on inputs, capital goods and input services. They were issued show cause notice alleging that during the period 2005-06 - 2006-07 the respondents avail .....

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f plant (Stock House, Conveyor Systems, Kiln, Cooler, Transfer Chutes Intermediate Bin, product house etc.) using these items. The primary adjudicating authority disallowed the credit observing that the goods claimed to have been manufactured using t .....

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n of inputs and pointed out the amendment brought forth w.e.f. 07.07.2009 in explanation 2 to Rule 2 (k) of the Cenvat Credit Rules, 2004. He also relied upon the decision of the larger bench of the Tribunal in Vandana Global Ltd. Vs. CCE, Raipur 201 .....

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nge Iron. He laid thrust on 'Industrial Technical Consultants' Certificate dated 31.5.2007 which detailed the quantity of various items used in the manufacture of Stock House/Storage Tanks for raw material Conveyor System, Kiln Cooler, Chimne .....

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nus whether the impugned items were inputs used for manufacture of final products is on the respondents/assessee. In the instant case Revenue has not adduced any evidence to show that these items were used in making of structures embedded in the eart .....

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