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2016 (8) TMI 490 - CESTAT BANGALORE

2016 (8) TMI 490 - CESTAT BANGALORE - TMI - Cenvat credit - HR plates, MS angles, MS flats , MS beams, HR coils and MS channels, plates, GP coils, welding electrodes etc. - used in work shops meant for repair and maintenance of machinery which are used in manufacture of final products - no documentary evidence has been produced as to which goods are used for maintenance of machinery and which goods are used in or in relation to manufacture - Held that:- appellant has filed a certificate of Chart .....

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and has been filed before this Tribunal only. Further, it is found that this certificate is vital for determination of the dispute as to whether the goods fall in the definition of inputs or not. In view of this certificate and the case laws cited by the appellant, the impugned order is not sustainable in law and therefore I set aside the order and remand the case back to the adjudicating authority with a direction to decide the case afresh after considering the certificate of Chartered Enginee .....

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the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manufacturers of sponge iron MS ingots, and TMT bars falling under Chapter 72031000 and are availing credit on inputs, input services and capital goods. Appellants procured goods such as HR plates, MS angles, MS flats , MS beams, HR coils and MS channels, plates, GP coils, welding electrodes etc. falling under Chapter 72,73,74,76 & 83 of CETA and appellants used them in work shops meant for repa .....

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erted the allegation in the show-cause notice and submitted that these items are used for repair and maintenance of machinery which are used for manufacture of final product and the same is eligible for CENVAT credit. Some of the goods are used in the manufacturing activity also. The learned Assistant Commissioner vide his order dated 31.03.2013 confirmed the demand and also demanded interest in terms of Rule 14 but did not impose penalty under Section 11AC read with Rule 15(2) of CENVAT Credit .....

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inery should be treated as integral part of the final products. The only requirement is that inputs should be used for manufacture of excisable goods in the factory. He also submitted that these goods are necessary for running of Plant and upkeeping of machinery directly involved in the manufacturing of product. He further submitted that the definition of inputs in terms of Rule 2(k) relied upon in the show-cause notice is not applicable in the present case. He further submitted that without p .....

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learned A.R. reiterated the findings of the Commissioner and further submitted that the disputed goods do not fall in the definition of inputs as contained under the provisions of Rule 2(k) of the CENVAT Credit Rules 2004. The learned A.R. took me through the definition of inputs as provided in Rule 2(k) of the CENVAT Credit Rules. Heard both the parties and perused the records. The only question to be decided in the present appeal is that the goods which are used in work shop meant for repair a .....

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to which inputs are used in or in relation to the manufacturing activity and the quantum of CENVAT credit is availed on the said inputs. The assessee has vaguely stated that some of the goods are used in the manufacture of the final products. Similarly Commissioner (Appeals) has also quoted order-in-original and observed that the appellants have not come up with evidence as to which goods are used for maintenance of machinery and which goods are used in or in relation to manufacture. Further Com .....

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