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CCE, Delhi-III Versus Enco Engineers Combino Pvt. Ltd.

Denial of CENVAT credit - capital goods cleared without payment of duty - Held that: - the respondent has cleared the capital goods under Rule 4(5)(a) of Cenvat Credit Rules, 2004 and received back in the factory. The documentary evidence to that effect has been filed by the respondents on 28.10.2015 before the adjudicating authority and the same has not been considered but the same has been considered by the Commissioner (Appeals) - credit allowed. - Inputs and input service used for manufa .....

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has clarified that Cenvat credit should not be denied if the inputs are used in the intermediate of the final products even if the intermediate is exempt from payment of duty - credit allowed on capital goods which are used for manufacture of dutiable goods. - Security services received in the factory - Held that: - as per Rule (2(l) of Cenvat Credit Rules, 2004 as held by the Hon'ble Bombay High Court in the case of CCE, Nagpur Versus Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH CO .....

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has taken the cenvat credit on machines i.e. capital goods which has been cleared without payment of duty and no document has been produced at the time of audit (b) The credit taken on inputs and input service used for manufacturing of job work goods (c) The credit taken on capital goods which has been ultimately used for manufacturing final products. As these capital goods have been used captively for manufacturing of dutiable goods, they are not entitled for credit. (d) The credit denied on s .....

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d by the respondents on 28.10.2015 before the adjudicating authority and the same has not been considered but the same has been considered by the Commissioner (Appeals). Therefore, I do not find any infirmity in the impugned order to allow the credit on the capital goods to the respondents. (b) The credit taken on inputs and input service used for manufacturing of job work goods 5. As the principal manufacturer is discharging duty liability on job work goods, in that circumstance, the respondent .....

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