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2016 (10) TMI 674 - CESTAT NEW DELHI

2016 (10) TMI 674 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - structural items like joints, rails, angles, channel plates, etc. - Held that: - the subject steel items have been used for manufacturing of crane gentry, slag pots and metal pouring fixtures; all these items are established as capital goods; Rule 2(k) of Cenvat Credit Rules, 2004 (CCR) and its explanation 2 makes clear that any input items used for manufacture of capital goods, which are further used in the factory for manuf .....

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- decided in favor of appellant. - Appeal No. E/999/2011-EX [SM] - Final Order No. 54076/2016 - Dated:- 14-10-2016 - Mr. A. K. Arya, Member (Technical) Ms. SS Rinki Arora, Advocate For Appellant Mr. RK Mishra, DR For Respondent ORDER Per Mr. Ashok K Arya Both the sides have been heard in detail. 2. This appeal is against Order-in-Appeal No.24/RPR-I/2011, dated 25.01.2011 passed by C.C.E.(Appeals), Raipur, wherein he upheld the original adjudicating authority s Order-in-Original dated 29.09.2010. .....

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used in the manufacture of capital goods, which are eligible for credit under Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004. 3.1 Reliance is placed by the ld. advocate on the following case laws:- (i) India Cements Ltd. Vs. CESTAT, Chennai [2015 (321) ELT 209 (Mad.)] (ii) Euro Containers Vs. CCE, Chandigarh-I [2015 (327) ELT (Tri.-Del.)] (iii) Ambuja Cements Eastern Ltd. Vs. CCE, Raipur [2010 (256) ELT 690 (Chhattisgarh)] (iv) Mundra Ports and Special Economic Zone Ltd. Vs. CCE [2015- .....

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ions of both sides and the case laws cited have been carefully considered. 6. The facts are on record that the subject steel items have been used for manufacturing of crane gentry, slag pots and metal pouring fixtures; all these items are established as capital goods; Rule 2(k) of Cenvat Credit Rules, 2004 (CCR) and its explanation 2 makes clear that any input items used for manufacture of capital goods, which are further used in the factory for manufacture would be covered as inputs under Rule .....

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td. 2012 (285) ELT 341 (Mad.) wherein it is held that the term input and the term capital goods as defined under Cenvat Credit Rules, 2004 have been discussed in the case of CCE, Coimbatore Vs. Jawahar Mills Ltd. (supra). The yardstick of user test has been evolved clarifying that user of the subject items will determine whether the Cenvat credit (earlier it was called MODVAT) could be claimed with reference to the said items. The said user test was applied in the case of CCE, Jaipur Vs. Rajasth .....

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of any goods or for bringing about any change in any substance for the manufacture of final product would be Capital goods , and, therefore, qualify for availing Modvat credit. Per clause (b), the components, spare parts and accessories of the goods mentioned in clause (a) used for the purposes enumerated therein would also be Capital goods and qualify for Modvat credit entitlement. Clause (c) makes moulds and dies, generating sets and weigh bridges used in the factory of the manufacturers as ca .....

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