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M/s. ITC Ltd. Versus CC, CE&ST, Hyderabad-III

2016 (11) TMI 932 - CESTAT HYDERABAD

CENVAT credit - HR plates, base plates, MS channels, MS angles etc. - Held that: - The period involved is April 2012 to November 2012. The definition of input w.e.f. 01/04/2011 has drastically changed the scope of the definition whereby it says that .....

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or the reasons that these goods do not fall under the definition of capital goods/inputs. It has to be seen that the process of manufacture cannot be carried out without the fabrication of these items like cable trays, pulp mill and storage racks etc .....

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Advocate for the appellant. Shri Nagaraj Naik, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The appellant, inter alia, is engaged in the manufacture of paper and paper boards and are availing the facility of CENVAT cre .....

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s issued to the appellants for an amount of ₹ 16,90,732/- proposing to deny credit of these items and also for imposition of penalty. After adjudication, the original authority partially allowed the credit and disallowed credit of ₹ 6,35, .....

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of the subject items has been specified in the said certificate. The MS items were used for fabrication of storage tanks, cable trays and various components/spares and accessories of pulp mould, boiler, paper machine and fabrication of racks at engi .....

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dit in respect and boiler whereas the credit in respect of cable manufacturer would be covered by the definition. He also relied upon the following decisions:- a. Shree Cement Ltd. vs. CCE&ST, Jaipur-II [2016(332) ELT 759 (Tri.-Del.)] b. Indian A .....

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behalf of the respondent, learned AR submitted that the subject items do not qualify as capital goods or inputs and that the lower authority has rightly denied the credit availed on cable trays, pulp mill, paper machine, bearing, maintenance platform .....

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it says that input means all goods used in the manufacture of final products. The Department does not have any evidence to establish that subject items were used for any other purpose other than that as explained by the appellant. Credit has sought .....

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