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M/s Cement Corporation of India Ltd. Versus The Commissioner C & C.E, Hyderabad

2016 (7) TMI 490 - CESTAT HYDERABAD

Denial of credit on welding electrodes used for repair and maintenance - appellants are manufacturers of cement and cement clinker and are availing credit on inputs and capital goods - Held that:- Relying upon the judgments laid in Bhushan Steel Ltd .....

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t - Decided in favour of assessee - Appeal No. E/28134/2013 - Dated:- 14-3-2016 - Ms. Sulekha Beevi, C.S. Member ( Judicial ) Shri Lalit Mohan Chandana, Advocate for the Appellant Shri Chatur Singh, AR for the Respondent ORDER [ Order per: Sulekha Be .....

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1-11-2011 to 31-10-2012, they availed credit of duty paid on welding electrodes to the tune of ₹ 1,87,748/-. Department was of the view that credit on welding electrodes as inputs is in admissible. A show cause notice was issued. Both the autho .....

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essential for the wear and tear of machinery undergone in the manufacturing process. Welding electrodes are used for such repairs and without repair, the process of manufacturing is not commercially feasible. Repair and maintenance of machinery is i .....

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(Tri-Del). 4. The learned counsel adverted to the amendment brought forth to the definition of inputs w.e.f. 01-04-2011. The definition provides that inputs means all goods used in the factory by the manufacturer of the final product . The definition .....

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rification as to how the phrase no relationship whatsoever, is to be determined. The clarification provided is as under: Credit of all goods used in the factory is allowed except in so far as it is specifically denied. The expression no relationship .....

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her contained in the final product or not. Only credit of goods used in the factory but having absolutely no relationship with the manufacture of final product is not allowed. Goods such as furniture and stationary used in an office within the factor .....

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not be considered as inputs as they are not used in the manufacture of dutiable goods but are used for repair and maintenance only. He placed reliance on the judgment laid in Sree Rayalaseema Hi-Strength Hypo Ltd Vs CCE Tirupathi, 2012(278) LEAT 167( .....

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