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2016 (8) TMI 440 - CESTAT MUMBAI

2016 (8) TMI 440 - CESTAT MUMBAI - TMI - Cenvat credit - admissibility - goods not specified under the definition of capital goods under Rule 2(a) of Cenvat Credit Rules 2004 and also these goods were used in the machine which have immoveable in nature - Held that:- the ratio of judgments are directly applicable in the facts of the present case. Though the items are falling under Chapter 72 or 39 but all the items were used in the machines, therefore the same are parts of the machine. In the def .....

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Therefore, the appellant has correctly availed the Cenvat Credit on the goods such as MS Round, PM Plate, MS Joist, Industrial Laminates, Plumbing Pipe etc. - Decided in favour of appellant - Appeal No.E/2139/2010 - A/85882/16/SMB - Dated:- 19-2-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : None For the Respondent : Shri Sanjay Hasija,Supdt. (A.R) ORDER The appeal is directed against Order-in-Appeal No. SR/294/NGP/2010 dt. 20.9.2010 passed by Commissioner (Appeals) Central Exci .....

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bing Pipe which was alleged to be inadmissible by the Revenue on the ground that the goods on which Cenvat Credit was taken are classifiable under Chapter No. 72 & 39 of the First Schedule of the Central Excise Tariff Act, which are not specified or covered under the definition of Capital Goods under Rule 2(a) of Cenvat Credit Rules 2004 and also these goods were used in the machine which have immoveable in nature therefore credit is not admissible. In the adjudication, the Cenvat Credit was .....

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tes the findings of the impugned order. 5. I find that the appellant right from show cause notice stage submitted that the use of the product on which credit was taken are as under: S. No. Name of the Item Tariff Item No. Cenvat credit taken (Rs.) Use of the item Particulars of the Principal Machinery Name Tariff Heading No. 1. MS Rounds 72142090 1,308 Used for making shafts of Wire Drawing Machines Wire Drawing Machine 8463 2. Industrial Laminates 39269099 3,470 Used in Stranding Machine wheel .....

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Crane 8417 8426 6. MS Square 72141090 2,179 Overhead Travelling Crane Overhead Travelling Crane 8426 Total 30,900 From the above detail it can be seen that though the items are falling under Chapter 72 or 39 but all the items were used in the machines, therefore the same are parts of the machine. In the definition of capital goods under Rule 2 (a) of Clause A (iii) the components, spare and accessories of the goods specified at item (i) & (ii) of Rule 2(a)(A) are also covered under the defin .....

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