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2016 (6) TMI 1009 - CESTAT HYDERABAD

2016 (6) TMI 1009 - CESTAT HYDERABAD - TMI - Cenvat Credit on MS Angles, Channels, MS Plates etc., as capital goods - The appellant is engaged in manufacture of writing and printing paper, newprint and krafts paper. - Held that:- credit on MS items used for fabrication in repairs and maintenance of capital goods within the factory allowed. - Decided in favor of assessee. - Appeal No. E/2613,2633,2634/2011-SM - A/30444-30446/2016 - Dated:- 29-4-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) .....

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int and krafts paper. The appellant availed credit on MS Angles, Channels, MS Plates etc., as capital goods. The period involved in Appeal No. 2613/11 is July, 2008 to September, 2008 and credit under challenge is ₹ 4,28,946/-. In Appeal No. 2634/2011, the period involved in October, 2008 to March, 2009 and disputed credit is ₹ 63,942/-. The appeals are filed against the order passed by Commissioner (Appeals) confirming the demand of above amounts of credit along with interest and im .....

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t is also alleged that subject items do not come under parts, components, accessories of capital goods. The appellants availed credit on subject items as capital goods and these items were used as spares, components, accessories of capital goods viz: Boiler, Paper pulp machine, Paper machine, Fuel conveyor system. The authorities below have wrongly denied credit relying upon the decision of larger bench in M/s Vandana Global Ltd., Vs CCE, Raipur [2010 (253) ECT 440 Tri-Del (LB)]. She pleaded tha .....

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es below have rightly denied the credit. 5. I have considered the submissions made before me. The appelant s contention is that the subject items were used for erecting the capital goods like Boiler, Paper pulp machine, Paper machine, Fuel conveyor system. That when MS Plates, MS Channels, MS Beams etc., are used for erecting/fabricating such capital goods, these MS items become part/component/accessory of such capital goods. On examination of definition of capital goods it can be seen that the .....

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