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2016 (1) TMI 922 - CESTAT CHENNAI

2016 (1) TMI 922 - CESTAT CHENNAI - TMI - Admissibility of capital goods credit - parts used by the appellant in the capital goods of plant and machinery which in turn are used in the manufacture of excisable goods, cement and clinker and inputs used in manufacture of final product - Held that:- We find that the Hon'ble Supreme Court in the case of CCE Coimbatore Vs Jawahar Mills Ltd. (2001 (7) TMI 118 - SUPREME COURT OF INDIA) has settled the issue of credit availed on various parts used in the .....

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Accordingly, we set aside the impugned order to the extent of denial of credit and the consequential demand of recovery. Impugned order is set aside and the appeal is allowed. - Decided in favour of assessee. - Appeal No.E/70/2004 - FINAL ORDER No.41745/2015 - Dated:- 22-12-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : Shri R. Parthasarathy, Consultant For The Respondent : Shri K.P.Muralidharan, AC (AR) Per R. Periasami The present appeal is arising out of OIA dt.31.1 .....

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ation issued under Rule 57Q of Central Excise Rules, 1944. The Commissioner (Appeals) partly allowed their appeal and upheld the impugned order of denial of credit on 21 items. Hence the present appeal. 3. Heard both sides. Ld. Consultant submits that the period relates to Jan-98 to March-98. He submits that the issue has already been settled by the Hon'ble Supreme Court in the case of CCE Coimbatore Vs Jawahar Mills Ltd. 2001 (132) ELT 3 (SC) and subsequent judgement of the Supreme Court in .....

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25) ELT 239 (SC)] set aside this Tribunal's order and held that appellants are eligible for credit as these items are used for construction purpose for plant and machinery. He also relied Tribunal's decision in the case of India Cements Ltd. Vs 2010 (253) ELT 510 (Tri-Chennai) for the input "Aquachem" used for purifying water used in manufacture of cement where the Tribunal allowed the input credit. He relied Board's circular No.27/110/96-TRU dt. 2.12.1996 where the Board h .....

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ure of excisable goods, cement and clinker and inputs used in manufacture of final product. The issue relates to erstwhile rule 57Q of CER 1944. We find that the Hon'ble Supreme Court in the case of CCE Coimbatore Vs Jawahar Mills Ltd. (supra) has settled the issue of credit availed on various parts used in the plant and machinery as capital goods and under erstwhile rule 57Q. We find that the Hon'ble Supreme Court in the appellant's own case set aside this Tribunal's order in th .....

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