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M/s Modern Diaries Ltd. Versus CCE, Panchkula

2016 (11) TMI 774 - CESTAT CHANDIGARH

Denial of cenvat credit - certain items used in the fabrication of storage tanks, platforms and pipelines - availment of the cenvat credit on these items used in the manufacture of exempted capital goods under N/N. 67/95-CE dated 16.03.1995 - Held th .....

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elf explanatory for usage of the items but the same has not been placed before the adjudicating authority for consideration but placed before us. In that circumstances, it would be in the interest of justice to remand matter back to the adjudicating .....

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DB) - FINAL ORDER NO. 61530/2016 - Dated:- 6-10-2016 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Sh. Manish Gaur, Advocate- for the appellant Sh. G.M. Sharma, AR- for the respondent PER: ASHOK JINDAL 1. The appell .....

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d lactose. The appellant was operating under the Cenvat scheme and availing cenvat credit on inputs and capital goods. During the period from 31012.2005 to 30.06.2007, the appellant availed cenvat credit on various steel plates, stainless steel rolle .....

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es of the appellant and raised an objection to the availment of the cenvat credit on these items used in the manufacture of exempted capital goods under Notification No. 67/95-CE dated 16.03.1995. The matter was contested by the appellant but the adj .....

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ms in question have been used by the appellant in the fabrication of storage tanks, platforms and pipelines and the usage was explained to the adjudicating authority in detail. Therefore, the appellant is entitled to avail cenvat credit on the steel .....

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efore, it cannot be said that it is the immovable property and therefore no manufacture. In that circumstances, the impugned order to be set aside. 4. To support this Contention he relied on the certificate issued by the Chartered Engineer where the .....

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rt without examination, therefore, the same cannot be relied upon. 6. Heard the parties and considered the submissions. 7. The Ld. Counsel during the course of arguments have produced Chartered Engineer certificate/report which has been issued after .....

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