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M/s Jai Mahalaxmi Ispat (I) Pvt. Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (9) TMI 35 - CESTAT MUMBAI

Capital goods CENVAT credit - HR Plates, MS Beams, Hot Rolled Plates, MS Billets - used for constructing the chimney attached to the furnace - Held that:- by following the decision of Hon'ble High Court of Chhattisgarh in the case of Union of India Vs. Associated Cement Company Ltd. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] where credit has been allowed on steel material used in the fabrication of chimney for Diesel Generating set, the credit of steel material used for fabrication/constructi .....

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ribunal has finalized the admissibility of credit, therefore, I set aside the order of rejection of refund claim and direct the original adjudicating authority to grant consequential relief. - Decided partly in favour of assessee - E/922 & 1495/11 - A/88935-88936/16/SMB - Dated:- 29-7-2016 - Shri Raju, Member (Technical) Ms. Lalita S Phadke, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER The appellants, M/s Jai Mahalaxmi Ispat (I) Pvt. Ltd., were issued notice seekin .....

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laim for restoration of such credit. However, the same was rejected as premature as Revenue had issued notice for recovery of such credit. The said refund claim was rejected by the lower authorities and aggrieved by the said order, the appellants are before Tribunal. 2. Learned Counsel for the appellant argued that the Tribunal in the case of Jindal Steel & Power Ltd. has allowed credit of goods used for construction of chimney. He particularly relied on para 5 of the decision in the case of .....

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f plain plates of steel used in fabrication of chimney of glass furnace was held admissible. She did not, however, give any case law in respect of Asbestos sheet used in the roof of the factory shed. 3. Learned AR relied on the decision of Hon'ble High Court of Allahabad in the case of Daya Sugar - 2015 (316) ELT 394 (All). In the said case credit of checkered plates, packing plates, seets, sections, and staging materials used for erection of shed and erected structures was denied. Learned A .....

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