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2016 (7) TMI 1101 - CESTAT NEW DELHI

2016 (7) TMI 1101 - CESTAT NEW DELHI - TMI - Cenvat credit - M.S. Angle, M.S. Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in coils, oxygen gas, welding electrodes etc. used for fabrication of supporting structure of the capital goods - Held that:- Appellant is entitled to avail Cenvat Credit on the disputed inputs viz.,M.S. Angle, MS Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in Coils, etc. for fabrication of componen .....

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aid the process of manufacture of Sponge Iron for the purpose of availment of Cenvat Credit, the Order impugned passed by the lower authority is clearly not sustainable on merits. - With regard to oxygen gas and welding electrode, the ld. Commissioner (Appeals) has allowed the Cenvat credit to the respondent by placing reliance on the judgment of Hon'ble Rajasthan High Court in the case of Hindustan Zinc Ltd. -Vs.- Union of India, (2008 (7) TMI 55 - HIGH COURT RAJASTHAN) and the decision of .....

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ance of the appellant in this appeal is that the disputed goods namely, M.S. Angle, M.S. Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in coils, oxygen gas, welding electrodes etc. are used by the respondent for fabrication of supporting structure of the capital goods, which do not qualify as either input or capital goods for the purpose of taking Cenvat credit. 3. Heard the ld. counsel for both sides and perused the records. 4. I find that considering the na .....

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