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M/s Shree Mohan Products Pvt. Ltd. Versus CCE & ST, Raipur

2016 (7) TMI 548 - CESTAT NEW DELHI

Cenvat credit disallowedon various MS Plates, Flats, Channels, Angles and Beams etc. - credit was disallowed mainly on the ground that these are general steel items used as support structures in the factory and cannot be considered either as capital .....

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pplying user test, the credit is available for MS Channels used in fabrication of chimney, categorizing it under the scope of capital goods. - Reference can also be had to the decision in CCE, Tiruchirapalli vs. India Cements Ltd. (2013 (1) TMI .....

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mmissioner (Appeals) on the drawings and designs of the capital goods is of no relevance considering the above factual position and as supported by Chartered Engineer certificate. - Decided in favour of assessee - Excise Appeal No. 50244 of 2016 (SM) .....

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is aggrieved by the order dated 29/10/2015 of Commissioner (Appeals), Raipur. In the said order the Commissioner (Appeals) disallowed Cenvat credit of ₹ 1,55,626/- availed by the appellant on various MS Plates, Flats, Channels, Angles and Beams .....

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rtered Engineer submitted by the appellant was not accepted as conclusive to support the appellant s case. 2. The learned Counsel for the appellant states that the certificate dated 12/05/2007 issued by the Chartered Engineer categorically lists out .....

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ic MS items cannot be considered as parts and components of capital goods. When they are used for fabricating support structures they are excluded for credit as correctly held by the impugned order. 4. Heard both the sides and perused the appeal reco .....

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he Tribunal in the case of CCE, Salem vs. Madras Aluminium Co. reported in 2010 (259) E.L.T. 738 (Tri. Chennai) is more appropriate. The Tribunal held that the findings in M/s Vandana Global Ltd. vs. CCE, Raipur (supra) are not applicable in respect .....

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