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M/s Simbhaoli Sugars Ltd. Versus Commissioner of Central Excise, Meerut-II

2016 (3) TMI 615 - CESTAT ALLAHABAD

Cenvat credit of tax paid on inputs utilized for fabrication of machineries or capital - Held that:- When supporting structures are essential part of the machinery, in order to manufacture taxable output, the Cenvat credit is available. Further, in view of the finding already Commissioner (Appeals) that there is no element of concealment or contumacious conduct on the part of the appellant and the issue is wholly interpretational In nature, and also in view of the fact that the revenue also had .....

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f sugar molasses and rectified spirit as well as denatured spirit. This is an appeal against order in appeal dated 28/10/2011 passed by the Commissioner of Central Excise (Appeals), Meerut II. The appellant availed Cenvat credit of tax paid on inputs utilized for fabrication of machineries or capital goods. A show cause notice dated 16/6/10, was issued alleging therein that the appellant had taken Cenvat credit during the month of July, August 2008 and April 2009 on the items like, MS plate, HR .....

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ith interest and further penalty was proposed under Rule 15 of CCR read with section 11AC of the Act. The appellant appeared and contested the show cause notice, stating that they being a new unit were required to put up various manufacturing sections in the sugar Mill for which they procured capital goods as such and also procured materials/inputs for the fabrication of capital goods which were used in the factory for the manufacture of capital goods and further used for manufacture of taxable .....

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d by mixing with bagasse to run the boiler for manufacture of excisable goods. Only for the reason that the intermediate product i.e. biogas is not taxable, it does not mean that the goods have been utilized in the manufacture of capital goods which is utilised in manufacture of output exempted from duty. It is admitted case that no biogas is cleared or removed by the appellant and all such processes are essential for carrying of the manufacturing activity of excisable goods. The SCN was adjudic .....

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rce of power to the plant and the distillery. As the revenue have not brought any evidence on record to show that there is removal of goods (Bio-gas) from the factory, he held that there was no scope for coming to the conclusion that the said inputs were used in manufacture of exempted goods. It was also pleaded before the ld. Commissioner (Appeals) that tank itself is a capital goods as defined under Rule (a)(A)(vii) and therefore the Asstt. Commissioner have erred in holding that the credit is .....

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have preferred appeal before this Tribunal. 3. The ld. Counsel for the appellant urges that as the revenue have not filed appeal against order of Commissioner (Appeals), on the basis of finding in the appellate order that that is no element of fraud mis-statement, et cetera, the proviso to section 11A (1) is not attracted and accordingly, extended period is not invocable in this case. As the whole demand is for the extended period, the impugned order is fit to be set aside. He further points out .....

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was issued in such case, while issuing 2nd and 3rd show cause notice on similar facts, revenue cannot take the ground of suppression of facts on the part of the assessee. 4. The ld. AR for revenue relies on the impugned order. He further relies on the Division Bench ruling of this Tribunal in the case of Kripa Fabs Pvt. Ltd. Vs. Commr. of Central Excise, Chennai: 2011 (264) ELT 520 (Tri.-Chennai), wherein the matter is of SSI exemption when show cause notice was issued after two and half years f .....

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