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M/s India Cements Limited Versus CCE, Guntur

2016 (9) TMI 85 - CESTAT HYDERABAD

Cenvat credit - 'MS Flats', 'MS Sheets', 'MS Bolt' and 'MS Plate Chequered' used in the manufacturing unit - Held that:- the issue is no longer res integra and has been settled in favour by a plethora of judgments, including that of CCE & C, Visakhapatnam Vs Rastriya Ispat Nigam Ltd., [2011 (4) TMI 1098 - ANDHRA PRADESH HIGH COURT] where the Hon'ble High Court inter-alia held that credit on steel sheets used in repair and maintainance of capital goods is eligible for credit. Even this very Bench .....

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adhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. ORDER The Appellants herein are manufacturers of Cement and Clinker failing under Chapter sub Heading 2523 29 10 (OPC), 2523 29 30(PPC) and 2523 1000 respectively of the Central Excise Tariff Act, 1985. The Appellants are registered with the Central Excise Department with Registration Certificate No. AAACT 1728PXM003. The Appellants avail CENVAT Credit unde .....

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llants in the manufacturing unit could not be considered as 'capital goods' as defined under Rule 2(a) of the CENVAT Credit Rules, 2004 as the said steel items on which credit has been availed by the Appellants are structural steel items falling under Chapter 72 and 73 of the Schedule to the Central Excise Tariff Act, 1985 and are not among the goods listed at Rule 2(a)(A)(i) of the CENVAT Credit Rules, 2004 and are also not covered under Rule 2(a)(A)(iii) and that the items cannot be co .....

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ction 11A of the Central Excise Act, 1944; ii) Demand of interest of the amount at (i) under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944; iii )lmposition of penalty of ₹ 18,500/- imposed under Rule 15(1) of the CENVAT Credit Rules, 2004; The impugned Order-in-Appeal has been passed on the ground that the 'MS Flats', 'MS Sheets'. 'MS Bolt' and 'MS Plate Chequered' used by the Appellants in the manufacturing .....

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