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M/s. Ankit Roofings Pvt. Ltd. Versus The Commissioner Central Excise & Customs Jaipur

2016 (8) TMI 785 - CESTAT NEW DELHI

Cenvat credit - availed CENVAT credit on capital goods and services received by them during the period 01/04/2005 to 28th of February 2006 - asbestos cement sheets were chargeable to nil rate of duty up to 28/02/2006 but w.e.f. 1st of March 2006 the .....

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purview of sub rule 4 of rule 6 and hence not entitled to Cenvat credit. The only weak argument advanced by the appellant is that the credit has been taken in the same financial year in which their final products became dutiable. We find that this is .....

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t of capital goods, the final products were chargeable to nil rate of duty, the appellant becomes in-eligible for availing the credit of duty paid on the capital goods. - Decided against the assessee. - Excise Appeal No. 1571/2008-EX[DB] - Final Orde .....

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rder passed by Commissioner (Appeals) dated 23rd of May 2008. The appellant is a manufacturer of asbestos cement sheets falling under chapter 68 of the Central Excise Tariff. These goods were chargeable to nil rate of duty up to 28/02/2006. W.e.f. 1s .....

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eived by them during the period 01/04/2005 to 28th of February 2006, during which period their final products were exempted from payment of Central excise duty. The original authority, vide his order dated 31st April 2008 confirmed the demand of CENV .....

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. We have heard Smt. Priyanka Goel, the Ld. advocate for the appellant as well as Sh. Sharma, DR. The main ground canvassed by the appellants is that their final product became dutiable during the financial year 2005 - 2006 and the capital goods have .....

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rovides as follows: No Cenvat credit shall be allowed on capital goods which are used exclusively in the manufacture of exempted goods or in providing exempted services, other than the final products which are exempt from the whole of the duty of exc .....

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ere chargeable to nil rate of duty and therefore these capital goods fall within the purview of sub rule 4 of rule 6 and hence not entitled to Cenvat credit. The only weak argument advanced by the appellant is that the credit has been taken in the sa .....

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