Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s The Ganga Kishan Sahkari Chinni Mills Ltd. Versus Commissioner of Central Excise, Meerut I

2015 (10) TMI 2526 - CESTAT ALLAHABAD

Cenvat credit - welding electrodes, channels, hot strip mill plate, angles, MS plate, TMT bars, GCGSC sheet et cetera - improper cenvat credit taken - reversal of cenvat credit on some items like girder, hot strip mill plate, TMT, GCGSC sheet, which were used in civil work prior to issue of SCN - other items were used for repairing purpose of old plant and machinery and not used as capital goods nor as inputs for manufacturing of capital goods in the factory - Held that:- it is found that, save .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e inputs for Cenvat credit. - Decided in favour of appellant with consequential relief - Ex. Appeal No.57553/13 - Final Order No. A/70005/2016-SM - Dated:- 26-10-2015 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Rajesh Chibber, Adv. For the Respondent : Shri Vikram Kaushik, A.C. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The Appellant, M/s The Ganga Kishan Sahkari Chinni Mills Ltd., is in Appeal against Order-in-Appeal No. 08-CE/MRT-I/2013 dated 30.01.2013 passed by Commissione .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

009 is improper as the items do not fall in the definition of capital goods. Prior to issue of show-cause notice, the appellant on some of the items like girder, hot strip mill plate, TMT, GCGSC sheet, which were used in civil work, the credit was reversed amounting to ₹ 1,53,358/-. Further it appeared that on the other items as listed therein the same were used for repairing purpose of old plant and machinery and not used as capital goods nor as inputs for manufacturing of capital goods i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

far utilisation of the goods in question used in repair of machinery like Mill house, Mill coupling and pinion, juice, pipe & vapor pipe, pump, impeller, vacuum filter and condensor et cetera are eligible being utilised in the plant & machinery which are further required for manufacturing of the output or the end products, which are cleared on payment of duty. Further MS Channel, angle, plate were used in Boilerhouse, Cane carrier, Mill house, juice, waterpipe, tank, condenser, which ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ased to set aside the penalty imposed. The ld. Commissioner (Appeals) observed that the contention of the appellant that number of iron & steel items, welding electrodes have been used as inputs for the maintenance of capital goods within the factory, but the appellant have failed to substantiate that the goods in question have actually been used for the fabrication of some capital goods within the factory which in turn have been used for manufacture of the final products. Further use of goo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pital goods on the maintenance of which the inputs were utilized. A copy of the chart is also placed in the appeal book. The ld. Counsel further contend that the issue of utilisation of inputs for repairs and maintenance of capital goods is no longer res Integra and the same have been decided in favour of the assessee by another bench of this Tribunal in Kisan Sahkari Chini Mills Ltd versus Commissioner of Central Excise, wherein following the ruling of the Honourable Chhattisgarh High Court, Ka .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version