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CCE & ST, Raipur Versus M/s Sarda Energy and Minerals Ltd.

2016 (6) TMI 400 - CESTAT NEW DELHI

Cenvat Credit on various MS items - disallowance of claim as they are used only as supporting structures to support boilers, its components and accessories - Held that:- It is an admitted fact that during the period of dispute there has been large number of litigation regarding eligibility or otherwise of similar set of items for various accesses under Cenvat Credit Rules, 2002/2004. As seen from the decision of the Tribunal in Vandana Global Ltd. vs CCE, Raipur reported (2010 (4) TMI 133 - CEST .....

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. Further, admittedly the respondents have been filling the statutory returns with full particulars as specified therein which also included the disputed credits. As such, the demand in the present case is also hit by time bar. - Decided against revenue - Excise Appeal No. 60308 of 2013 (SM) - Final Order No. 51871/2016 - Dated:- 25-5-2016 - Shri B. Ravichandran, Member (Technical) Shri G.R. Singh, Authorized Representative (DR) - for the appellant Shri J.M. Sharma, Consultant and Amit Agarwa, C .....

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iginal Authority denied and ordered the recovery of Cenvat credit of ₹ 17,48,843/- and imposed penalty of equivalent amount on the respondent. On appeal vide the impugned order, the Commissioner (Appeals) set aside the original order and allowed the appeal on merits. Aggrieved by this, the Revenue is in appeal. Earlier the appeal was disposed of by the Tribunal by a final order No. 52054/2015 - EX (SM) dated 26/06/2015 by dismissing the appeal filed by the Revenue. The demand was held to b .....

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e 2 (k) (iii) of Cenvat Credit Rules, 2004 applicable to the relevant time. Reliance was placed on the amending Circular dated 18/5/2012 issued by the Board. 3. The learned Counsel for the respondent submitted that the first Appellate Authority has examined the issue in detail with supporting documents, photographs and the applicable legal provision including the settled case laws. He further submitted that there is nothing in the present appeal by the Revenue to controvert the finding in the im .....

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s). He has recorded a categorical finding that they are not supporting structures of plant and machinery or for laying foundation and, hence, the findings of the Adjudicating Authority is factually not correct. He placed reliance on various invoices issued by the supplier of the capital goods (boiler, its accessories and components). The various steel items were in fact used in fabrication or manufacture of coal bunker and feeding system, furnace area, economizer and air free heater, boilers, op .....

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