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2016 (8) TMI 122 - CESTAT KOLKATA

2016 (8) TMI 122 - CESTAT KOLKATA - TMI - Cenvat Credit - eligible inputs - defective duty paying documents - credit taken on assembly Canvass Canopy, Castable Refractory, Doors, Windows and Frames of the vehicles. - Held that:- So far as Cenvat Credit with respect to CS Spoon, Assembly, Canvass Canopy, it is observed that this Bench in appellant s own case of Tata Motors Ltd. vs. CCE, JSR (2010 (10) TMI 458 - CESTAT, KOLKATA) held that credit on these items along with refractories used for lini .....

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. Choudhary, Member(Judicial) Shri Ravi Raghavan, Advocate & Shri Sourabh Bhutra, Advocate for the Appellant Shri A.K.Biswas, Supdt.(AR) for the Respondent ORDER Per Shri H. K. Thakur This Appeal has been filed by the Appellant against Order-in-Original No.19/COMMR/Denovo/2006 dated 29.11.2006 passed by the Commissioner of Central Excise, Jamshedpur as adjudicating authority. 2. Shri Ravi Raghavan (Advocate) and Shri Sourabh Bhutra (Advocate) appeared on behalf of the Appellant. Shri Raghava .....

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Two Thousand One Hundred and Sixty Two only) has been denied with respect to defective duty paying documents given by the Appellant. That out of the said credit of ₹ 1,82,162/-/-(Rupees One Lakh Eighty Two Thousand One Hundred and Sixty Two only) Appellant is not contesting ₹ 55,170/-(Rupees Fifty Five Thousand One Hundred and Seventy only) which has been reversed under entry No.2460 dated 01.11.1999 in their RG-23A part-II record. That the remaining credit of ₹ 1,26,992/-(Rupe .....

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dvocate argued that the issue of assembly Canvass Canopy is a specific requirement for vehicles sold to Army and is an input of the motor vehicles. That Castable Refractory is an integral part of the manufacture of castings and furnace wall is lined by Castable Refractory which is a kind of powder used for lining furnaces. That this Castable Refractory gets consumed in the molten metal for the manufacture of castings. That Doors, Windows and Frames are inputs used in the manufacture of motor veh .....

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in the documents. That appellant s case is covered by the following case laws in their own case. (i) Tata Motors Ltd.v.CCE, JSR-[2011 (264) ELT 385(Tri.-Kol)] (ii) Tata Motors Ltd.v.CCE, JSR-[2010 (252) ELT 265(Tri.-Kol)] (iii) Tata Motors Ltd.v.CCE, JSR-[2010 (251) ELT 261(Tri.-Kol)] (iv) Tata Motors Ltd.v.CCE, JSR-[2011 (251) ELT 253(Tri.-Kol)] (v) Tata Motors Ltd.v.CCE, JSR-[2010 (256) ELT 95(Tri.-Kol)] 2.2 That denial of credit of ₹ 1,61,740/-(Rupees One Lakh Sixty One Thousand Seven H .....

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