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M/s Kisanveer Satara SSK Ltd. Versus Commissioner of Central Excise, Pune-II

2016 (8) TMI 884 - CESTAT, Mumbai

Invokation of extended period of limitation - Revarsal of Cenvat credit - Steel Structure material - bonafide belief that capital goods credit can be availed on structural - goods were received classifiable under Chapter 84 - no dispute regarding use .....

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cluded in the definition of capital goods. Moreover, it is found that the Commissioner (Appeals) has, in his order, recognized that this was an issue of interpretation. In such circumstances, when different Benches of Tribunal has different view and .....

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. A/87783/2016-WZB/SMB - Dated:- 3-6-2016 - SHRI RAJU, MEMBER (TECHNICAL). Shri V.B. Gaikwad, Advocate for the Appellant. Shri S.V. Nair, Assistant Commissioner (AR) for the Respondent. ORDER: The appellant, M/s Kisanveer Satara SSK Ltd., availed cap .....

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Accordingly, the show-cause notice dated 13.12.2010 was issued in respect of credit availed during 12.10.2008 to 16.03.2010. 2. Learned Counsel for the appellant argued that the notice is barred by limitation as they were under bona fide belief that .....

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t different Benches of the Tribunal had earlier taken different view in respect of the capital goods credit on structural. He further argued that the definition of capital goods at the material time included all goods falling under Chapters 82, 84, 8 .....

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ified under Chapter 84 was admissible to them. He further pointed out that even the impugned order in para 10 observed as under:- However, as there is a possibility of interpretation involved as to what are the inputs to capital goods and as to their .....

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on the decision of the Tribunal in the case of Daya Sugar 2015 (316) ELT 394 (All), wherein it has been held that checkered plates, packing plates, sheets, sections, and staging materials classifiable under Chapter 72 of the Central Excise Tariff Act .....

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annels, angles, plates, shape and section was denied. 4. I have considered the rival submissions. I find that the definition of capital goods at the material time considered all goods of Chapter 84 used in the factory of manufacture is capital goods. .....

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