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2016 (8) TMI 535 - CESTAT ALLAHABAD

2016 (8) TMI 535 - CESTAT ALLAHABAD - TMI - Cenvat credit - ceramic/refactory items brass tubes and supporting structures - not confirmed to the definition of capital goods in terms of Rule 57Q - Held that:- the ld. Commissioner (Appeals) is in error in denying the credit of ceramic/refractory items i.e brass tubes. I hold that they qualify as components and accessories of boiler (plant) and accordingly, the same is held eligible for modvat credit. Further, so far as supporting structures are co .....

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with consequential relief - Ex Appeal Nos.60642/13 - Dated:- 8-1-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Monoj Kumar, Adv. For the Respondent : Shri D. K. Deb, Asstt.Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The appellants, manufacturers of sugar and molasses, are in appeal against order in appeal dated 29/08/13 by which the disallowance of Cenvat credit have been upheld on the items being ceramic/refactory items brass tubes and supporting structures. 2. The bri .....

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to decide whether the goods satisfy the definition of capital goods. Subsequently, vide order dated 18.5.2012, the Asstt. Commissioner allowed the Cenvat credit to the extent of ₹ 33,08,662/- that is allowed in part, and disallowed the Cenvat credit of ₹ 22,53,638/- being ceramic/refractory items and brass tubes brought into the factory of production prior to 16/3/95 and so far as items like, steel supporting structure, fabricated steel structures from M.S tubes and pipes falling und .....

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time ceramic/refractory items as well as brass tubes, are not included as capital goods. It is only after 23.7.96, these items were inserted/defined as capital goods vide notification number 14/96CE. So far supporting structures are concerned, it was held that these items are neither specifically confirmed as machines/plant, equipment, nor are components, spare parts and accessories of any plant machinery et cetera and accordingly, the disallowance was upheld and rejected the appeal. 3. Being a .....

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(283) ELT 216 wherein the dispute related to the period November 1994 to August 1995. This Tribunal following the larger bench ruling of the case Jawahar Mills Ltd. Vs. CCE 1999 (108) ELT 47 held that prior to 16.3.95, items like, wires, cables control panels, welding electrodes et cetera were eligible capital goods. The Tribunal had relied on the ruling of the Hon ble Supreme Court in the case of Scientific Engineering House Private Ltd. Vs. CIT reported in AIR 1986 S.C. 338, wherein it was he .....

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