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M/s U.G. Sugar & Industries Ltd. Versus Commissioner of Central Excise, Meerut-II

2016 (6) TMI 712 - CESTAT ALLAHABAD

Cenvat credit availed and utilised on H.R.Plates, shapes and sections - disallowance only for the reason that capital goods do not include goods and commodities falling under chapter 72 of the Central Excise Tariff, 1985 - Held that:- Capital goods o .....

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platforms and inspection platforms. As the impugned order is silent on the exact usage of the inputs in question I set aside the same to the extent inputs relating to the amount of ₹ 87,211/- and remand the matter to the adjudicating authority .....

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oudhary, Member (Judicial) For the Appellant : Shri Kamal Jeet Singh, Adv. For the Respondent : Shri V. K. Shastri, A.C. (A.R.) ORDER Per Mr. Anil Choudhary The Appellant, M/s U. G. Sugar & Industries Ltd., is in Appeal against Order-in-Appeal No .....

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/4/13, whereby the Cenvat credit availed of ₹ 87,211/- taken and utilised on H.R.Plates, shapes and sections, was confirmed along with equal amount of penalty. 2. The ld. Counsel for the appellant urges that the items being H.R.Plates, shapes a .....

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of the capital equipment being plant and machines which includes inspection and loading platforms, no manufacture can take place. The adjudicating authority had disallowed the credit only for the reason that capital goods do not include goods and com .....

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s and section have been used in the factory for fabrication of supporting structures and making platforms the demand have been confirmed. That the issue needs proper examination and the impugned order be set aside for the redetermination in accordanc .....

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