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2016 (1) TMI 61 - CESTAT NEW DELHI

2016 (1) TMI 61 - CESTAT NEW DELHI - TMI - 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 inputs used for manufacture of final products is on the respondents/assessee - Revenue has not adduced any evidence to show that these items were used in making of structures embedded in the earth for support o .....

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ilding supporting structures and therefore 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:- 17-8-2015 - Sulekha Beevi CS, Member (J) For the Appellant : Shri G R Singh, DR For the Respondent : Shri Priyadarshi Manish, Adv ORDER Per: Sulekha Beevi CS The issue arising in this appeal is regarding the admissi .....

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hat they have erected/installed the parts of 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 these items are not capital goods, but structural items used for erection and installation of capital goods. In appeal the Commissioner (Appeals) allowed the credit. Aggrieved the Revenue is in appeal. 3. The .....

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and components used for manufacture of Sponge 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, Chimney, Transfer Chutes, Intermediate Bin, Storage Tanks for products etc. The learned counsel also placed reliance on the decisions rendered in UOI Vs. Associated Cement Co. Ltd. reported in 2011 (267) E.L.T. 55 .....

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