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M/s South Eastern Coalfields Ltd Versus Commissioner of Central Excise And Service Tax, Raipur

2016 (2) TMI 635 - CESTAT NEW DELHI

Cenvat credit of Central Excise duty paid on cement denied - Held that:- It is an admitted fact on record that the receipt of disputed goods in the appellant's unit and the duty paid character of those goods have not been disputed either in the Original or in the Appellate Order. Thus, denial of cenvat credit for mere technical lapse of non-obtaining the registration certificate at the time of issuance of invoice, cannot be a defensible ground to deny the cenvat credit. Thus, it is of the view t .....

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uct. Thus, the appellant is liable to reverse the cenvat credit alongwith interest taken on cement. Since taking of cenvat credit on cement is not attributable to fraud, collusion etc. with intention to evade payment of duty, it is of the view that imposition of penalty is not justified. - In view of the above, the appeal is partly allowed to the extent of allowing cenvat credit to the disputed goods other than cement taken by the appellant. The appellant is liable to reverse Cenvat Credit t .....

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of Central Excise duty paid on inputs and capital goods for discharging Central Excise Duty on the finished product i.e. coal. The present dispute relates to availment of cenvat credit on disputed goods for the period March, 2011. 2. For denying the benefit of cenvat credit of ₹ 10,99,303/-, Show Cause Notice was issued by the Central Excise Department on 29.03.2012 on the following grounds:- "(1) TIS Cog, Drum, Cement, Fixed Contact Assly, Moulded Steel Sleeper, Tyre & Tube, Fle .....

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der dated 12.02.2014, wherein he confirmed the proposed Cenvat demand alongwith interest and also imposed equal amount of penalty. In appeal, the Commissioner (Appeals) has upheld the demand confirmed in the adjudication order. Hence, this present appeal before this Tribunal. 4. During the course of hearing, the ld. Consultant Shri R.K. Aggarwal appearing for the appellant submitted a written note elucidating the nature of use of the disputed goods in the factory premises, which are extracted he .....

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ulded Steel Sleeper Used below the track over which track is placed in the underground mines for transport of coal and material 68,892 Tyre &Tube Used in the transportation vehicle like LHD (Load Haulage Dumper) and SDL (Side Dumper Loader) for transport of coal to conveyor 2,238/- Flexible Trailing Cable Used in the moving machines for supply of regular power for the running of machines 48,177/- PVC Belt Used in belt conveyors for transport of coal and materials 2,60,054/- 5. On the other h .....

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ible to undertake mining activities. Since the disputed goods are not falling under the excluded category of goods specified in the definition of inputs, I am of the view that cenvat credit can be extended to those goods as per the broad definition of "inputs" contained in Rule 2 (k) of the Cenvat Credit Rules, 2004, excepting cement, which has no participation either directly or indirectly in the manufacture of final product. I find that the authorities below have disallowed the cenva .....

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