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2016 (8) TMI 1110 - CESTAT NEW DELHI

2016 (8) TMI 1110 - CESTAT NEW DELHI - 2016 (343) E.L.T. 805 (Tri. - Del.) - Cenvat credit - welding electrodes - they are general purpose items used in various work shops of the appellant and, as such, has no connection with their manufacturing activity - Held that:- the issue has been settled in favour of the Assessee in various judicial pronouncement which are being followed by the Tribunal. By applying the decision of Tribunal in the case of Lafage India Pvt. Ltd. vs. CCE, Raipur [2016 (8) T .....

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ructures to illuminate the factory premises - Held that:- the admitted fact is that they are classified under the eligible Chapter Heading (Chapter 84, 85 and 9405) of the Tariff and are used by the manufacturer in the factory of manufacture. The items are light structures, lamps, high mast light, tubes/glass and fixtures. The eligibility for credit is thus satisfied. I find no substance in the reasoning of the Original Authority regarding light fittings becoming part of civil structure. I find .....

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45/2016 - Dated:- 28-6-2016 - Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan and Shaswat, Advocates - for the appellant. Shri Dharmendra Singh, Authorized Representative (DR) - for the Respondent ORDER The appeal is against the original order dated 12/01/2016 of Commissioner of Central Excise, Raipur. By the impugned order the Commissioner denied Cenvat credit of ₹ 34,26,036/- to the appellant. These credits relates to two sets of items (a) credit availed on welding electrode .....

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ivil structures to illuminate the factory premises. The credit on these items are not available as they become part of civil structure not liable to Central Excise duty. 2. Contesting the above finding of the Original Authority the learned Counsel for the appellant submitted that the welding electrodes are rightly eligible for credit as inputs in terms of Rule 2 (k) of Cenvat Credit Rules, 2004. The input as defined now covers goods used in the factory by the manufacturer of the final product. T .....

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) dated 20/05/2016 in Lafage India Pvt. Ltd. vs. CCE, Raipur and in final order No. 51838/2016 dated 18/05/2016 in Mangalam Cement Ltd. vs. CCE, Jaipur - I. The Tribunal has been following the decision of Hon ble Chhattisgarh High Court in Ambuja Cements Eastern Ltd. vs. CCE, Raipur reported in 2010 (256) E.L.T. 690 (Chhattisgarh). 3. Regarding light fittings the learned Counsel submitted that the reasoning given by the lower Authority is misconceived as the credit taken on various light fitting .....

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