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2016 (8) TMI 785 - CESTAT NEW DELHI

2016 (8) TMI 785 - CESTAT NEW DELHI - TMI - 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 goods became chargeable to duty at the rate of 8% - Held that:- there is no doubt that at the time of receipt of capital goods, the final products of the appellant were chargeable to nil rate of duty and th .....

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CESTAT, MUMBAI], since on the date of receipt 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 Order No. 52272/2016 - Dated:- 15-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Priyanka Goel, Advocate for the appellant Shri M.R. Sharma, DR for the respondent .....

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VAT credit on capital goods and services received 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 CENVAT credit availed by the appellant on the capital goods received by them during the exemption period. When this was challenged in appeal, the Commissioner (Appeals) did not give them any relief. Consequentl .....

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