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Shree Cement Limited Versus C.C.E. - Jaipur-II

2016 (11) TMI 509 - CESTAT NEW DELHI

Denial of CENVAT credit - Pipes and the Transmission Assembly - goods are not cenvatable capital goods - whether wrong classification on part of supplier of goods would lead to denial of CENVAT credit? - Held that: - reliance placed on the decision o .....

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assessee - Transmission Assembly is used in heavy earth moving machinery like dozers and loaders which admittedly fall under chapter 84.29. The transmission assembly used in these items are eligible for Cenvat credit by their own right. The issue th .....

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enial of credit, otherwise available to the assessee. - CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/1645/2010-EX [SM] - FINAL ORDER NO.54556/2016 - Dated:- 26-10-2016 - Ms. Archana Wadhwa, Member (Judici .....

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facturer of Cement and Clinker and were availing the benefit of Cenvat credit of duty made on various inputs and capital goods. 2. They were issue a show cause notice on 14.5.2008 proposing to deny the credit of ₹ 3,17,284/- availed by them dur .....

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o the tune of ₹ 3,13,120/- was denied in respect of transmission assembly on the ground that the supplier of the same has classified it under Chapter 87, of the Central Excise Tariff Act 1985, which is not one of the specified Chapter under cap .....

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entions is that Transmission Assembly, is used in the mines which are connected to the manufacture of Cement and hence admissible for credit as capital goods. The Transmission Assembly is classifiable under Heading 84.83, which heading is specified u .....

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have been paid on the said goods and is as much as the capital goods are covered under the definition of the capital goods, the question of not allowing the credit does not arise. For the proposition they relied upon the Tribunal decision in the cas .....

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as 2004- (166) E.L.T. 412 (Tri. Bang.) laying down the that wrong classification on the part of the supplier should not be used to deny the credit otherwise available to the assessee. 6. After appreciating the above submissions and also after going .....

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