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M/s. Vandana Global Ltd. Versus C.C.E. Raipur

CENVAT credit - structural steel items, namely, Plates used in fabrication/laying foundation of supporting structures of the plant and machineries - Held that: - the period involved for the demand is from August, 2009 to June, 2010. I find that that with effect from 07.07.2009, Explanation 2 to Rule 2(k) defining input excludes cement, angles, channels, CTD bars, TMT bars and other items used for construction of factory shed or laying of foundation or making of structures for support of capital .....

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e is no evidence to disclaim or counter the appellant s claim that these goods were used for repair and maintenance of above machinery, namely, chimney of dusting system of RMP hopper, coal circuit, Kiln at sponge iron division and boiler duct at power plant. Therefore, subject item is certainly covered within the Explanation 2 of definition of input given in Rule 2(k) of Cenvat Credit Rules, 2004. - Reliance placed on the decision of case Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [ .....

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rns with Cenvat credit on structural steel items, namely, Plates used in fabrication/laying foundation of supporting structures of the plant and machineries 3. The appellant represented by the ld. advocate, Ms. Priyanka Goel, inter alia submits as follows:- (i) The item is covered under definition of capital goods under Rule 2(a) and 2(k) of the Cenvat Credit Rules, 2004. (ii) Commissioner (Appeals) in the impugned order has not found that the MS plates had not been used by the appellant for con .....

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e relevant supporting documents. In this behalf, the ld. Commissioner (Appeals) has failed to appreciate that for mere repairing of machinery or equipment no drawing, designing or employment of skilled is necessarily required, hence his findings in para 6 and 7 of the impugned order are liable to be set aside. (iv) MS plates of various thickness had been purchased for maintenance of kiln, RMP and iron ore crusher. (v) Reliance is placed on CESTAT judgement in the case of Monnet Ispat & Energ .....

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s i.e. to Rule 2(k) of Cenvat Credit Rules, 2004 along with Explanations are given below:- 2(k) input means (i) All goods, except light diesel oil, high speed oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oil, greases, cutting oils, coolants, accessories of the final products cleared along with the final products, goods used as pa .....

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any purpose whatsoever. Explanation 2. Inputs include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer; 5.1 Further, Rule 2(a) of Cenvat Credit Rules defining capital goods is given below:- Rule 2(a) Capital goods means:- (A) The following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Sch .....

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