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M/s. J.K. Cement Works Versus C.C.E. Jaipur-II

2016 (8) TMI 843 - CESTAT NEW DELHI

Cenvat credit - duty paid on various items like lining plates, HRCS lifters, coolers, etc. used in the Clinker and Hammer, etc. - used for replacement, repair and maintenance of their Clinker and other machines - Held that:- the issue is no more res .....

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cially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore, the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final .....

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- Dated:- 8-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V.Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate for of the Applicants Shri Yogesh Agarwal, DR for the Respondent ORDER After hearing both the sides we find that the shor .....

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nt for replacement, repair and maintenance of their Clinker and other machines. 2. We find that the issue is no more res integra and stands decided by various High Courts. 3. However, Ld. DR has brought to our notice the decisions of the Hon ble High .....

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ions of the Hon ble High Court of Andhra Pradesh was considered by the Tribunal in various decisions. In the case of Kisan Sahkari Chini Mills Ltd. Vs. CCE Lucknow-2013 (292) ELT 395 (Tri-Del), it was distinguished in as much as there were decisions .....

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t and machinery is an activity without which smooth manufacturing is not possible. Commercially, manufacturing activity is not possible with malfunctioning machines, and leaking tanks, pipes and tubes. Therefore, the activity of repair and maintenanc .....

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