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CCE, Raipur Versus M/s Hira Ferro Alloys Ltd.

2016 (9) TMI 1129 - CESTAT NEW DELHI

Cenvat credit - eligibility - inputs and capital goods i.e. steel, copper items used in fabricating support structures which is not included in the registered premises - structures emerging are not capital goods and or immovable civil constructions - Held that:- we have carefully considered the nature of impugned items and their usage as elaborated in the chart submitted by the Chartered Engineer. It has been categorically submitted that the steel items have not been used for making support or c .....

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’s eligibility of credit on such items. The appeal is mainly on general principles and case laws without any specific material evidence to controvert the findings by the lower Authority. Taking into consideration the analysis made by the First Appellate Authority and the detailed chart submitted by the respondent regarding usage of impugned items, we find no merit in the present appeal by the Revenue. - Decided against the Revenue - Excise Appeal No. 1331 of 2007 with Misc. Application No. 50768 .....

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re availing credit of duty paid on inputs and capital goods under the provisions of Cenvat Credit Rules, 2004. The dispute in the present appeal relates to eligibility of respondent for various credits for inputs and capital goods used in their captive power plant which is not included in the registered premises of the respondent. Various show cause notices were issued to the respondent to demand and recover Cenvat credit totally amounting to ₹ 1,98,66,239/-. The case was adjudicated by th .....

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form of Chartered Engineer s certificate dated 13/4/2016 alongwith detailed charts showing total quantity of goods used for availing the disputed credits. We find that these details are only codified chart form of already existing details as per records. Hence, in order to have proper appreciation of facts the same is taken on record. The miscellaneous application is accordingly allowed. 3. On the merits of the present appeal by Revenue, we note that the credits allowed by the Commissioner (App .....

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Hon ble Supreme Court s decision in Quality Steel Tubes (P) Ltd. vs. CCE, U.P. reported in 1995 (75) E.L.T. 17 (S.C.) and Tribunal s decisions in CCE, Indore vs. Seil Financial Services Ltd. reported in 2006 (195) E.L.T. 49 (Tri. - Del.) and Indo Nissan Foods Ltd. vs. CCE, Delhi reported in 2003 (151) E.L.T. 664 (Tri. - Del.) (c) the final product, power plant that emerges is embedded to earth and falls under the category of civil construction/structure. To be eligible for credit as inputs used .....

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