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2016 (6) TMI 713 - CESTAT NEW DELHI

2016 (6) TMI 713 - CESTAT NEW DELHI - TMI - Cenvat credit taken on the disputed goods - demand raised - Held that:- As per the unambiguous definition of capital goods contained in Rule 2(a)(A) of the Cenvat Credit Rules, the disputed goods shall be considered as input in terms of Rule 2(a) of the said rules for the purpose of the cenvat benefit. As find the goods when used for manufacture of machines installed in the factory shall be eligible for cenvat credit, under the head input. Therefore th .....

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007 is in conformity with the cenvat statute. However, since this particular aspect has not been properly addressed the matter should be remanded back to the original authority for verification of the duty paid documents for ascertaining the fact regarding date of receipt of the capital goods and taking of cenvat credit. - Excise Cross Appeal No. E/Cross/210/2010 ,Excise Appeal No. E/1942/2010-E[SM] - Final Order No. 54000 /2015 - Dated:- 2-11-2015 - Mr. S. K. Mohanty, Member (Judicial) For the .....

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ere used for manufacture of Overhead Cranes, Induction furnace, Chimney and Ducts falling under Chapter 84 of the Central Excise Tariff Act, 1985. According to the Ld. Advocate, since the disputed goods have been used for manufacture of the capital goods falling under chapter 84 of the Central Excise Tariff Act 1985, the same should qualify as capital goods for the purpose of availment of cenvat credit in terms of the definition of capital goods contained in Rule 2(a)(A) of the Cenvat Credit Rul .....

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at credit on the capital goods in respect of invoice No. 128301 dated 09.02.2005, the submission of the Ld. Advocate is that since, the year of receipt of the disputed goods was 2005-2006 and the credit was taken in next financial year i.e. 2007, taking of 100% cenvat credit is in conformity with the cenvat statute. 3. Per contra, Mrs. Kanu Verma Kumar, the Ld. DR for the Revenue reiterates the findings recorded in the impugned order. 4. I have heard the Ld. Counsel for both the sides and peruse .....

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