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2016 (6) TMI 712 - CESTAT ALLAHABAD

2016 (6) TMI 712 - CESTAT ALLAHABAD - TMI - 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 or inputs utilised in maintenance of plant and machines being capital goods, the same is eligible for Cenvat credit. As no production can take place without proper upkeep of the plant and machinary. Further .....

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59553/13 - Dated:- 28-10-2015 - Mr. Anil Choudhary, 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.45-CE/MRT-II/2013 dated 30.04.2013 passed by Commissioner of Central Excise (Appeals), Meerut II. 2. Brief facts are that the appellant is a manufacturer of sugar and molasses etc. The appellant-assessee i .....

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cture of dutiable goods. Without the upkeep 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 commodities falling under chapter 72 of the Central Excise Tariff, 1985. The ld. Counsel further points out that without there being a finding as to the exact usage of the goods in question only on the presump .....

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