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Commissioner of Central Excise, Customs (Adjudication) -Vapi Versus Advance Detchem Limited

2016 (3) TMI 103 - CESTAT AHMEDABAD

CENVAT credit on inputs and capital goods denied - commissioner allowed the claim - Held that:- Tribunal in the case of Star Paper Mills Limited. Vs. Collector of Central Excise, Meerut (1998 (10) TMI 197 - CEGAT, NEW DELHI ) held that the bold rolled coil in plate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, eligible for CENVAT credit. The Hon’ble Karnataka High Court in the case of Commissioner of Central Exci .....

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is eligible for MODVAT credit. The Hon’ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning & Weaving Mills Limited (2010 (7) TMI 12 - SUPREME COURT OF INDIA ) held that the iron & steel items are required for fabrication for chimney as integral part of the generator set, as eligible for MODVAT credit. I find that there is no dispute these items were used in or in relation to the manufacture of final products as inputs or as capital goods. - Decided agai .....

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and capital goods on various grounds. By the impugned order, the Commissioner (Appeals) set-aside adjudication order and the relevant portions are reproduced below:- 6.1 As credit of ₹ 619708/- in respect of fabricated tank, perforated ladder trays and syntax tank has been denied on the ground that the same wee not covered under the definition of capital goods prior to 01.03.2001. From the impugned order, I find that these gods are used for storage of raw material which is an ancillary and .....

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are covered under the definition of Capital goods as given in Rule 57 AA (a) (v) of Central Excise Rules, 1944 and Rule (a) (A) (vi) of Cenvat Credit Rules, 2001/2002/2002 as applicable during the relevant period. 6.4 This credit of ₹ 1632644/- on Steel Tubes, HFS Pipes & Tubes, HRRS Crills, CRSS Coils, SS Plates, Channels and Angles has been denied on the ground that the same have been used for manufacture of storage tank and conveyance and therefore not covered under the definition o .....

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edit of ₹ 104936/- has been denied on misc. Chemicals used in laboratory for testing purposes. The credit of the same has been denied on the ground they do not fall in the definition of capital goods. 4. The Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the Commissioner (Appeals) had not examined the definition of the capital goods, in proper manner. He also submits that in this case, the Respondent used the various articles iron and S .....

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