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Commissioner of Central Excise Versus M/s. ACC Ltd.

2016 (8) TMI 888 - CESTAT NEW DELHI

Cenvat credit - duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. - goods used in fabrication of the capital goods as supporting structures - Held that:- the items in question were used in fabricati .....

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ecent decision of Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT]. It stand observed in the said decision of the Hon'ble High Court that the decision of the Larger Benc .....

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Shri Yogesh Agarwal, AR for the Appellants Shri Vipul Agarwal, Advocate for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), vide which he has rejected the Revenue s appeal, as the order in ori .....

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that the issue relates to availment of Cenvat credit of duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. Both the authorities below have examined the factual position and has held that said items .....

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any evidence to establish that they have not been used for the fabrication of capital goods. The appellate authority has further observed that the original adjudicating authority has examined the detailed use of each and every item supported by evide .....

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both the authorities below, we find that the Revenue, in their memo of appeal presented before us has again not contested the said fact. Learned DR only submits that inasmuch as the goods were used as supporting structures, they are not entitled to .....

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on to the earlier decision of the Tribunal in the same assessee s case where as the appeals filed by the assessee were allowed by observing that the items were used in fabrication of machines. The said decision of the Tribunal stand upheld by the Hon .....

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