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CCE & ST, Raipur Versus M/s Baldev Alloys Pvt. Ltd.

2016 (11) TMI 1098 - CESTAT NEW DELHI

Denial of CENVAT credit - MS Angles, Channels, Plates, Rounds, HR Sheets etc - neither inputs nor capital goods - Held that: - the above items are not supporting structures of Plant & Machinery or for laying foundation and hence the findings of the adjudicating authority that, these are not goods being embedded to the earth are in the nature of immovable goods and are not goods or excisable goods in terms of CBEC Circular No. 58/1/2002-CX dated 15/01/2002 is not proper. From the Cenvat credit de .....

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es rendering assistance in the manufacture of finished goods. Reliance was placed on the Tribunal s decision in Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. It was further contended that the respondent never engaged the fabrication of various capital goods as claimed in their monthly returns. No accounts were maintained. These structural items are capable of being used in construction of shades etc. The Revenue argued that the certificate given by Chartered En .....

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ture of Sponge Iron and were availing credit on inputs, capital goods, services in terms of Cenvat Credit Rules, 2004. They have availed Cenvat credit amounting to ₹ 30,32,830/- on various items like MS Angles, Channels, Plates, Rounds, HR Sheets etc. during the period September 2005 to March 2010. Proceedings were initiated by the Revenue to deny the said credit on the ground that they were neither inputs nor capital goods. The Original Authority disallowed the said credit and imposed equ .....

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e of finished goods, namely, Sponge Iron. These goods are more in the nature plant/ machinery embedded to earth or supporting structures rendering assistance in the manufacture of finished goods. Reliance was placed on the Tribunal s decision in Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. LB). It was further contended that the respondent never engaged the fabrication of various capital goods as claimed in their monthly returns. No accounts were maintained. These s .....

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008 and 28/12/2009 issued by Shri Prakash Upadhayay showing manufactured capital goods items such as Hope, Kiln, Kiln inlet house, Conveyor System, etc. with structural items. From the documents and description of various structural steel items, invoice No. & date, quantity, value & Cenvat credit statement said items have been manufactured out of the impugned items. I find that, they have availed Cenvat credit on impugned items used in the manufacture of Hoper, Kiln, Kiln inlet house, Co .....

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be seen from the above that credit on the inputs which are used in the manufacture of final product cannot be denied. I find strong force in the arguments of the Appellant that the issue is squarely covered in favour of them by a series of judgments as quoted by them. The issue is no more res-integra. As such the disallowance of Cenvat Credit availed by the Adjudicating Authority in the impugned order is without any merits and hence not sustainable . 5.4 I also find that, the above items are no .....

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