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2016 (8) TMI 192 - CESTAT BANGALORE

2016 (8) TMI 192 - CESTAT BANGALORE - TMI - Cenvat Credit - eligible inputs - As per appellant he has used the said cement in the foundation of boiling house equipments like boiler, vacuum pan and evaporator and the said angle, channels and CTD bars for fabrication of supporting structures of the boiling house equipments like boiler, vacuum pan and evaporator and the chequered plates in fabrication of cane carrier and cane unloader. - Certificate of expert not produced before lower authorities a .....

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spondent : Shri Mohd Yusuf, AR ORDER Per S. S. Garg The present appeal is directed against the order passed by the Commissioner vide which he upheld the Order-in-Original and rejected the appeal of the appellant. Briefly the facts of the present case are that the appellant is engaged in the manufacture of Sugar and Molasses falling under Chapter 17 of the Central Excise Tariff Act, 1985. During the period from February 2007 to March 2007, the appellants had availed first 50% credit of ₹ 60 .....

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ement in the foundation of boiling house equipments like boiler, vacuum pan and evaporator and the said angle, channels and CTD bars for fabrication of supporting structures of the boiling house equipments like boiler, vacuum pan and evaporator and the chequered plates in fabrication of cane carrier and cane unloader. On these facts the appellants received a show-cause notice requiring him to show-cause that the cenvat credit of ₹ 1,68,224/- (Rupees One Lakh Sixty Eight Thousand Two Hundre .....

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only) under Rule 14 of Cenvat Credit Rules 2004 read with Section 11A of the Central Excise Act 1944. Thereafter the appellant filed the appeal before the Commissioner (Appeals) who upheld the order of the original authority. Being aggrieved by the impugned order, the appellant is before this Tribunal. 2. Learned counsel for the appellant submitted that the denial of cenvat credit on the disputed item is wrong and illegal. He further submitted that the disputed items have been used for support o .....

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bars etc involving credit of ₹ 93,382/- (Rupees Ninety Three Thousand Three Hundred and Eighty Two only) are used for fabrication of supporting structure of the boiling house equipments like boiler, vacuum pan, evaporator etc and all these items are eligible for cenvat credit being capital goods/inputs. He further submitted that the Assistant Commissioner, Bangalore by heavily relying upon the Hon ble Larger Bench s decision in the case of Vandana Global Ltd. 2010 (253) ELT 440 has disallo .....

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goods were used in the manufacture of the specified items and no intimation of use of the said items within the factory has been made. In this regard it is pertinent to reproduce para 18 of the impugned order which is as under: 18. In the instant case it can be seen from the table that the appellant had availed cenvat credit on items used for foundation of boiling house equipments was ₹ 28,356/- on items used for supporting structure of capital goods was ₹ 93,372/- and manufacture/fa .....

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ves have never been indicated in any return or communication to the department ever nor has any exemption has been claimed on such manufacture and use within the factory. Therefore, even though on merits the appellant is eligible for the credit on the chequered plates if used in the fabrication of cane carrier and cane unloader. I find that the appellant has failed to prove that the said goods were used in the manufacture of the specified items and no intimation of manufacture and use of the sai .....

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