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M/s. Prism Cement Ltd. Versus C.C.E. & S.T., Jabalpur

2016 (8) TMI 972 - CESTAT NEW DELHI

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. .....

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on of input is very broad intended to take within its ambit all the goods used in the factory of the manufacturer of final products, hence, the disputed goods shall merit consideration as input, and thus, denial of cenvat benefit on the same is not p .....

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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. S .....

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f Act, 1985. She further submits that the Chartered Engineer s certificate showing the area of use of the disputed goods in the factory premises was produced before the authorities below, which have also been discussed in the respective orders, but t .....

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f 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 fr .....

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