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Nectar Lifesciences Ltd. Versus CCE, Chandigarh-II- (Vice-Versa)

2016 (11) TMI 824 - CESTAT CHANDIGARH

Demand - CENVAT credit - inputs and capital goods - Rule 2(K) of the Cenvat Credit Rules, 2004 - whether on the steel items, the assessee is entitled to take cenvat credit used in manufacture of structure, capital goods, parts, accessories, components of capital goods used for joining pipes in the plants, welding etc. with the factory of production or not for the period August' 2006 to December'2008? - Held that: - user test is to be applied for structural items used for fabrication of support s .....

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case. Therefore, the assessee has rightly availed cenvat credit on inputs in question is allowed. - Appeal No. E/1121 & 1145/2012- (SM) - FINAL ORDER NO. 61498-61499/2016 - Dated:- 7-10-2016 - Mr. Ashok Jindal, Member (Judicial) She Suhir Malhotra, Sh. Sudeep Singh, Advocates- for the Assessee Sh. V. Gupta, AR- for the Revenue Per Ashok Jindal: Both sides are in the appeal. 2. The facts of the case are that the assessee is engaged in the manufacture of excisable goods. An audit was conducted on .....

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n inputs namely SS Sheets, SS Plates, Corrugated Steel Sheets, SS Coils, SS Plates, SS Channels, MS Beam, MS Angle, Sheet, Joist, Plate, Bars, HR Coil, Shape and section under the category of inputs as per Rule 2(K) of the Cenvat Credit Rules, 2004. It was alleged that these inputs were used in the manufacture of structures, capital goods, parts, accessories and components of capital goods, used for joining pipes in the plants, welding etc. The adjudicating authority confirmed the demand along w .....

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definition of inputs. Aggrieved from the said order of the Ld. Commissioner (A), both sides are in the appeal before this Tribunal. 4. The Ld. Counsel for the assessee submits that the period involved in this case in August' 2006 to December' 2008 and the issue of admissibility of cenvat credit on inputs used in manufacture of structure, capital goods, parts, accessories and components of capital goods, used for joining pipes in the plants, welding etc. with the factory of production. H .....

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upra) which states that the explanation 2 to Rule 2(k) w.e.f. 07.07.2009 is clarificatory in nature and retrospectively applicable. The said decision is not a correct law as held by the Gujarat High Court in the case of Mundra Ports and Special Economic Zone Ltd. reported 2015 (39) STR 726 (Guj). Further, in the case of Rajasthan Spinning and Weaving Mills ltd. the Hon'ble Apex Court reported in 2010 (255) ELT 481(SC), Further, in the case of Indian Cement Ltd., the Hon'ble Madras High C .....

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vat Credit Rules, 2004. Therefore, he is entitled to take cenvat credit. Accordingly, the impugned qua, deny the cenvat credit is to be set aside. 5. On the other hand, the Ld. AR supported the decision of the Hon'ble Larger Bench in the case of Vandana Global Ltd. (Supra). 6. Heard the parties and considered the submissions. 7. The short issue is involved in the matter is that whether on the steel items, the assessee is entitled to take cenvat credit used in manufacture of structure, capita .....

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(i) all goods, except light diesel oil, high speed diesel oil in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final product cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity of steam used in or in relation to manufacture of final products or for any other .....

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ermo Mechanically Treated bar (TM T) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. Further, w.e.f 01.04.2011 which rules as under: 2(K) "input" means- (i) all goods used in the factory by the manufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for prov .....

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provision of service portion jn the execution of a works contract or construction service as listed under clause (b) of section 66E of the Act; (C) capital goods except when used as parts or components in the manufacture of a final product; 10. On going through above definition, I find that the decision of the Hon'ble Larger Bench this Tribunal held that amendments are clarificatory nature but the said decision of this Tribunal has been considered by various High Courts and observed as unde .....

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