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M/s Wanbury Ltd. Versus CCE, Guntur

2016 (6) TMI 1056 - CESTAT HYDERABAD

Cenvat credit on steel structural items as capital goods - manufacture of inorganic chemicals, organic chemicals, and miscellaneous chemical products - Held that:- The contention of the appellant that they availed credit on bonafide belief that it is admissible is not without substance, if one examines the chequered history of the issue under consideration. Apart from a bald allegation there is no evidence adduced by department to establish supression or mis-statement of facts. The relied upon d .....

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channels etc., used for supporting structures of boilers and reactors. 2. The appellants are engaged in the manufacture of inorganic chemicals, organic chemicals, and miscellaneous chemical products, and are availing input credit of duty paid on inputs. The allegation is that during the period April, 2005 to September, 2007 the appellants availed irregular credit on steel structural items as capital goods. A show cause notice dated 06.03.2009 was issued raising the above allegation. After due p .....

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disclosed in the return. It is alleged by the department that the appellant did not disclose the details of capital goods fabricated in their ER-1 return and that therefore is guilty of suppression. The appellants used the MS items for installing and erecting the boilers and reactors. That this was well within the knowledge of department as these capital goods cannot be erected without such support structures, and cannot be put to use. The appellant had disclosed all details in ER-1 return and C .....

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s retrospective. That the Honble High Court in the case of Mundra Posts & SEZ Ltd., 2015-TIOL-1288HC-AHM-ST has held that the amendment is prospective in nature. 4. Per Contra, the learned AR, Sri Chakravarthy vehemently argued that extended period has been rightly invoked and that credit is not admissible on impugned items used for support structures of capital goods. He submitted that reactors & boilers were fastened to earth, making them immovable property and therefore credit is not .....

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