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2015 (6) TMI 1077 - CESTAT NEW DELHI

2015 (6) TMI 1077 - CESTAT NEW DELHI - TMI - Cenvat credit - whether cenvat credit can be taken by the appellant for the capital goods relates to some other plant, which was not operational at the material time and that the Cenvat Credit attributable to the capital goods of such other plant (Ethanol Plant) can be used for removal of sugar and molasses from the factory of the appellant - Held that:- the plant facilities, such as sugar molasses and Ethanol are situated within the same factory prem .....

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iction contained in the said Rule that the capital goods used in the factory under construction situated within the common factory shall not be eligible for cenvat credit. Further, sub-rule (4) of Rule 3 of Cenvat Credit Rules permits the manufacturer to utilize cenvat credit on payment of duty of excise on any final product manufactured by him. - On a close reading of Rule 3 and Rule 4 of the said rules, it transpires that no restrictions have been imposed that where the plant in a factory .....

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vat credit is not justified. - Decided in favour of appellant - E/2112/2009 EX. [SM] - Final ORDER NO. 54109/2015 - Dated:- 2-6-2015 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant : Shri Sudeep Singh, Advocate Present for the Respondent : Shri R.K.Mishra, DR ORDER The appellant is a manufacturer of sugar and molasses. During the period January to March, 2007 the appellant had installed the Ethanol plant within its factory premises. The capital goods used in the said Ethanol plan .....

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the appellant. The appeal filed against the said adjudication order was dismissed vide the impugned order. Hence, the present appeal is before this Tribunal. 2. Heard the ld. Counsel for both sides and perused the records. 3. The short question involved in this appeal is as to whether cenvat credit can be taken by the appellant for the capital goods relates to some other plant, which was not operational at the material time and that the Cenvat Credit attributable to the capital goods of such oth .....

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nvat credit, provided the central excise duty paid on the capital goods, received in the factory of manufacture of final product is eligible for cenvat credit. According to him, there is no stipulation that the plant which is not operational, cenvat credit attributable to such plant cannot be taken by the appellant. He further submits that sub rule (4) of Rule 3 permits urilization of cenvat credit for payment of duty of excise on any final product. Thus, according to him, since the Ethanol plan .....

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credit of Central Excise Duty paid on the capital goods installed in the said plant. 6. I have heard the ld. Counsels and perused the records. 7. It is not in dispute that the plant facilities, such as sugar molasses and Ethanol are situated within the same factory premises of the appellant and the factory as a whole has been registered under the Central Excise statute. Since the above final products are subjected to levy of central excise duty, the inputs and capital goods used/utilized for man .....

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