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2016 (9) TMI 1052 - CESTAT ALLAHABAD

2016 (9) TMI 1052 - CESTAT ALLAHABAD - TMI - Invokation of extended period of limitation - Imposition of penalty - Cenvat credit disallowed on goods, namely angles, plates, channels and joists - no documentary evidence that goods used as inputs or capital goods for manufacture of welding electrodes - period June, 2006 to March, 2007 - appellant is in appeal on the ground that in view of the finding of ld. Commissioner (Appeals) that there is no malafide and/or contumacious conduct on the part of .....

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- Decided in favour of appellant with consequential benefits - Appeal No. E/2282/2011-EX(SM) - Final Order No.70684/2016 - Dated:- 11-8-2016 - Shri Anil Choudhary, Judicial Member For the Appellant : Shri Prabhat Kumar, Advocate For the Respondent : Shri D.K. Deb (Assistant Commissioner) A.R. ORDER Per Anil Choudhary The appellant M/s Modi Arc Electrodes Company (A unit of Modi Industries Ltd.), is in appeal against Order-in-Appeal dated 30.5.2011. Cenvat credit disallowance of ₹ 2,30,256/ .....

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channels, etc. are neither inputs nor capital goods for the manufacture of welding electrodes. It further appeared that the credit availed and utilized is irregular and is required to be reversed along with interest. The appellant vide their letter prior to Show Cause Notice dated 10.4.2008, refused to debit/reverse the above said credit involved. The appellant vide their letter dated 05.12.2009 submitted the self attested copy of relevant documents on the basis of which they had availed credit. .....

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. The wire frames are put on the oven trolleys and then the trolleys are shifted to baking stand and baking stands are pushed in the baking oven. After the completion of baking the electrodes stands are shifted to the de-humidifying room for the safe preservation of electrodes from moisture, etc. and thereafter are packed in boxes. So for plates are concerned these are laid down in the wire drawing areas. Appellant, purchases the main inputs, as required, namely wire Rods of different thickness .....

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ntainer, oven shifting trolleys, material shifting trolleys, electrodes stand, hydraulic trolleys and wire frames etc. The trolley for flux container are used to hold the container of flux and shifted to read mixer for mixing the flux and such a mix flux are used for manufacture of electrode, trolley are used for placing the unbaked electrodes for the purpose of baking as already noticed hereinabove. Material shifting trolleys are used to shift unbaked electrodes from the process to soft floor, .....

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electrodes are of the requisite quality, strength etc. Vide Order-in-Original dated 15.11.2010 the proposed demand was confirmed with equal amount of penalty amounting to ₹ 2,31,810/- under Rule 15 of CCR, read with 11AC of the Act. 5. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who recorded the finding that the contention of the appellant that angles, plates, channels and joists etc. were used in the manufacture/maintenance of various machinery/parts, .....

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