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Vaidyanath SSK Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (8) TMI 929 - CESTAT MUMBAI

Reversal of amount equal to 10% or 5% on the value of exempted goods - Rule 6 of the Cenvat Credit Rules, 2004 - clearance of bagasse, press mud and boiler ash and compost etc. - Held that:- the issue is squarely covered by the decision of Tribunal in the case of Balrampur Chini Mills Ltd. [2004 (11) TMI 567 - CESTAT NEW DELHI] (which has been affirmed by the Hon’ble Apex Court). In view of the same, the demand is set aside. - Reversal of credit - HR sheets used for fabrication of biogas dig .....

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is allowed. - Decided in favour of appellant - E/640/12 - A/88904/16/SMB - Dated:- 29-7-2016 - Mr. Raju, Member (Technical) Shri.H.S. Shirsat, Consultant for appellant Shri.Sanjay Hasija, Supdt. (AR) for respondent ORDER The appellant, M/s.Vaidyanath SSK Ltd. are in appeal against an order demanding: (i) Reversal of an amount equal to 10% or 5% on the value of exempted goods, viz., bagasse, press mud and boiler ash and compost under Rule 6 of the Cenvat Credit Rules, 2004. (ii) Reversal of cred .....

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ibunal in the case of Balrampur Chini Mills Ltd., - 2015 (320) ELT 633 (Tri-Del). The said decision of the Tribunal has been affirmed by the Hon ble Apex Court as reported in 2015 (320) ELT A258 (SC). As regards the demand for reversal of credit on HR sheets used for fabrication of biogas digester tank, he argued that the impugned order travels beyond the show-cause notice. He also relied on the decision of the Tribunal in the case of KCP Ltd., wherein the Tribunal allowed credit of steel plates .....

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he Cenvat Credit Rules, in respect of clearance of bagasse, press mud, etc. is squarely covered by the decision of the Tribunal in the case of Balrampur Chini Mills Ltd. (supra) (which has been affirmed by the Hon ble Apex Court). In view of the above, the demand in respect of reversal of amount under Rule 6 of the Cenvat Credit Rules, against clearance of bagasse, press mud, etc. is set aside. 5. In so far as the demand on the HR sheets used for manufacture of biogas storage tank is concerned i .....

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reads as under: Explanation 2: Input include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. The appellants have claimed that in view of the explanation, the HR sheets used for .....

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al observed as follows: One need not examine whether such silos are duty paid or not. That is not the point at issue. The silos may be dutiable or may not be dutiable under certain conditions. The Revenue has taken the point that they are immovable. Therefore they are not dutiable. Hence the credit can be denied. That is not the correct approach. In other words, the dutiability of the capital goods is irrelevant. So long as the inputs are used in capital goods which are used within the factory o .....

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