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M/s. Tata Steel Processing & Distribution Ltd. Versus CC, CE&ST, Guntur

CENVAT credit - steel items - diesel generator - input services for construction of compound wall - whether the appellant is eligible for the credit availed on the steel items used for making the Surface Testing Bench? - Held that: - Chapter 90 of the CETA 1985 shows the entry of Surface Testing Bench at 90312000. Therefore the said item falls within the definition of capital goods and therefore the denial of credit is unjustified. - Whether steel shots are capital goods or not and whether c .....

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they are capital goods or not under Rules 57A and 57Q of the Central Excise Rules, 1944. - Denial of credit on the diesel generator set - Held that: - As per the proviso to Rule 9(2) of the CENVAT Credit Rules, in case of any doubt with regard to the particulars mentioned in the invoice, the concerned officer on being satisfied that the credit/duty has been properly accounted for has the discretion to allow the credit. When the Department has no dispute with regard to the receipt of the gene .....

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against the order passed by Commissioner(Appeals) which disallowed CENVAT credit taken on the duty paid on steel items and also on diesel generator. 2. The appellants are engaged in the manufacture of iron and steel profiles plates and are availing the facilities of CENVAT credit of inputs/capital goods and input services. A show-cause notice was issued alleging that the appellants have irregularly availed credit on MS plates, angles and diesel generator under the category of capital goods for t .....

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fore the Tribunal. 3. On behalf of the appellant, the learned counsel Shri K Vaitheeswaran submitted that the MS plates and angles were used for making Surface Testing Bench; that Surface Testing Bench falls under Chapter 90 of the CETA, 1985 and therefore the goods would fall under the category of capital goods and are eligible for credit. That MS items were also used for steel shots in shot blasting machines. In regard to the eligibility of credit, he placed reliance on the judgment laid in Mu .....

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d that the said generator was initially supplied to their unit at Singur and thereafter due to unforeseen circumstances whereby the plant at Singur could not be commenced, the generator was transferred to the appellant unit. The said fact has been endorsed on the reverse side of the invoice. He also submitted that the unit at Singur had not taken credit on the generator set and therefore contended that the disallowance of credit is without basis. 4. On behalf of the Department, the learned AR Sh .....

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e Surface Testing Bench. Chapter 90 of the CETA 1985 shows the entry of Surface Testing Bench at 90312000. Therefore the said item falls within the definition of capital goods and therefore the denial of credit is unjustified. The next issue is whether steel shots are capital goods or not and whether credit is admissible on MS items used for steel shots. The issue stands decided in the cases/judgments relied upon by the learned counsel for the appellant. In Mukand Ltd. (supra), the Tribunal has .....

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