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2016 (8) TMI 972 - CESTAT NEW DELHI

2016 (8) TMI 972 - CESTAT NEW DELHI - 2016 (338) E.L.T. 593 (Tri. - Del.) - Cenvat credit - H.R. Alloy steel plates (hardox -400) - used in the factory for repair and maintenance of capital goods - production of Chartered Engineer’s certificate showing area of use of disputed goods in the factory premises - Held that:- H.R. Steel plates (Hudox- 400) is not falling under the excluded category mentioned in definition of input. Further, it is not in dispute that the goods in question have been used .....

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ppellant : Ms. Sukriti Das, Advocate For the Respondent : Mr.M.R. Sharma, D.R. ORDER This appeal is directed against the impugned order dated 30.09.2015 passed by the Commissioner (Appeals) Customs, Central Excise and Service Tax, Jabalpur upholding Cenvat demand confirmed in the adjudication order dated 22.07.2014. 2. Ms. Sukriti Das, ld. Counsel appearing for the appellant submits that the disputed goods namely, H.R. Alloy steel plates (hardox -400) are used in the factory for repair and maint .....

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e of use of the goods, the same shall also be covered under the definition of input for the purpose of taking cenvat credit. 3. Shri M.R. Sharma on the other hand reiterates the findings recorded in the impugned order. 4. Heard the Ld. Counsel for both sides and examined the records. 5. The period involved in this case is from January to June, 2013. The definition of input contained in Rule 2 (k) of the Cenvat Credit Rules, 2004 was substituted vide Notification No.03/2011-CE (NT) dated 01.03.20 .....

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