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2016 (4) TMI 18 - CESTAT KOLKATA

2016 (4) TMI 18 - CESTAT KOLKATA - 2016 (343) E.L.T. 1005 (Tri. - Kolkata) - Denial of CENVAT credit with respect to motor vehicle chassis (Tractor) falling under Chapter 87 of the Central Excise Tariff Act, 1985 - interest and an equivalent amount of penalty has been imposed under Rule 13 (1) of CENVAT Credit Rules, 2002 - Held that:- From the above definition of capital goods, goods of Chapter 87 are not covered within the definition of capital goods for the purpose of taking CENVAT Credit as .....

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by the first appellate authority that motor vehicle chassis on which CENVAT Credit is taken has not been used directly in or in relation to the manufacture of the finished goods manufactured by the appellant. Accordingly, the Bench does not find any merit in interfering with denial of CENVAT Credit and interest ordered by the first appellate authority against the appellant. In the case of Gajra Gears Ltd. Vs. CCE (2015 (5) TMI 629 - SUPREME COURT ), Hon'ble Apex Court also made the observations .....

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t be said to have any malafide intention to take CENVAT Credit by fraud, willful misstatement etc. Accordingly, penalty imposed upon the appellant is set aside. - Excise Appeal No. 129/2005 - Order No : FO/A/75228/16 - Dated:- 29-3-2016 - SRI H.K. THAKUR, TECHNICAL MEMBER For the Petitioner : None For the Respondent : Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER SRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No.286/BBSR-I/04 dated-15/12/2004 under which Order .....

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issued to the appellant has not been returned undelivered and no adjournment request has been received from the appellant. As the matter pertains to the year 2005, therefore, the same cannot be kept pending any further. 3. Shri S.S.Chatterjee, Supdt. (A.R.) appearing on behalf of the Revenue argued that the appellant took CENVAT Credit on motor vehicle chassis (Truck) falling under Chapter 87 of the Central Excise Tariff Act, 1985. It was his case that Chapter 87 of the Central Excise Tariff is .....

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.). 4. Heard the Ld. A.R. and perused the case records. The issue involved in the present appeal is whether CENVAT Credit with respect to motor vehicle chassis (Tractor) falling under Chapter 87 of the Central Excise Tariff Act, 1985, is admissible to the appellant under Rule 2 (b) of the CENVAT Credit Rules, 2002. The said rule 2 (b) of the CENVAT Credit Rules, 2002 is reproduced below:- (b) capital goods mean, - (i) all goods falling under Chapter 82, Chapter 84, Chapter85, Chapter90, heading .....

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