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Essar Steel India Ltd. Versus CCE, Raipur

2016 (10) TMI 910 - CESTAT NEW DELHI

Denial of CENVAT credit - imposition of penalties - correctness of documents covering the import and local procurement of various capital goods for availing credits - manufacture of Iron Ore Concentrates - Held that: - there is no dispute about the receipt and utilization of the capital goods at the appellant s plant. As the documents contain full details of the product, duty paid on the same and the full address of the appellant/supplies issuing the invoice, the credit cannot be denied to the a .....

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he credits taken along with copies of the duty paying documents. As the photocopies of the duty paying documents were filed along with ER-1 Return, full details were in the knowledge of the department regarding various credits availed by the appellants. As such, we find that invoking extended period of demand in the present case is not legally sustainable. - The impugned order not justifiable on merits as well as substantially on time bar also - appeal allowed. - Excise Appeal No. 57480/2013 .....

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t. The appellants are engaged in the manufacture of Iron Ore Concentrates liable to central excise duty. They were also availing cenvat credit of duty paid on inputs, input service and capital goods in terms of Cenvat Credit Rules, 2004. The dispute in the present appeal relates to mainly the correctness of documents covering the import and local procurement of various capital goods for availing credits. The proceedings initiated against the appellants to deny the credits were mainly on the grou .....

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denied in cases where the duty paying documents are addressed to the Head Office or other units of the company. 4. We find that a credit of ₹ 71,83,434/- was disallowed on the ground that the bills of entry reflects the address of the Vishakhapattanam unit of the appellant. For the reasons stated above, we find no justification in denying the credit. The duty paid nature, physical receipt and use of capital goods have not been disputed. 5. An amount of ₹ 20,76,384/- was disallowed o .....

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es were mentioning Essar Steels Ltd., Kirandul. However, the buyer is shown as Vishakhapattanam unit. As the capital goods have been received and accounted for by the appellant and no reason has been recorded in the impugned order for denial, we find that no justification for such denial. 6. An amount of ₹ 2,01,236/- was disallowed on invoices consigned to Essar Steels Ltd., Vishakhapattanam. It is submitted by the appellant that there is no dispute about the receipt and utilization of the .....

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Steel India Ltd., Chitrakonda, in the appeal, the appellant did not contest and indicated that they have reversed the said credit. We note that their submission during argument that the pumping station should be considered along with factory is not tenable. There is no indication that they have a registered manufacturing unit of Chitrakonda. Accordingly, the credit disallowed to this effect is sustainable. 7. Overall, we find that the denial of various credits was mainly on the ground of docume .....

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