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M/s Jain Carbide & Chemicals Limited, M/s Hira Power and Steels Limited Versus CCE, Raipur

2016 (11) TMI 1131 - CESTAT NEW DELHI

CENVAT credit - strips, angles, channels, plates, beam etc - whether the denial of cenvat credit on the ground that power plant is situated outside the factory of the production and power plant, Induction Furnace etc. are immovable properties and are not goods, justified? - Held that: - reliance placed on the appellant's own case HIRA POWER & STEEL LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2008 (3) TMI 225 - CESTAT NEW DELHI] where the benefit, in the same set of facts, was allowed for the inp .....

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s that the issue is squarely covered by the decision of the Tribunal in the case of SKS Ispat and Power Ltd. vs. CCE, Raipur [2016 (10) TMI 479 - CESTAT NEW DELHI]. The issue regarding dumper and parts thereof, the assessee is using dumper for raw material handling and transportation of raw material within the plant. The dumpers are owned by the appellant. In the case of M/s Aditya Cement vs. CCE, Jaipur [2016 (9) TMI 1127 - CESTAT NEW DELHI] the issue was decided in favour of the assessee. - .....

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e Commissioner, Customs & Central Excise, Raipur. 2. Both the appellants are engaged in the manufacture of Ferro Alloys (silico manganese and ferro manganese) falling under chapter heading 7202 of the Central Excise Tariff Act. Both the appellants sought to set up a 20 MW captive power plant for supply of power exclusively to their factory. During the course of setting up of the power plant, the appellants used various items such as strips, angles, channels, plates, beam etc. in the machiner .....

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it appears that in the appellant s (Hira Power & Steel Limited s) own case reported in 2008 (229) ELT 408 (Tri. Del.), the benefit, in the same set of facts, was allowed for the inputs used in fabrication of captive power plant situated adjacent to the factory of production. It was observed by the Tribunal that the appellant submitted the revised site plan and are entitled for credit in respect of inputs used in fabrication of power plant. Therefore, the appellants are entitled for credit i .....

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s are owned by the appellant. In the case of M/s Aditya Cement vs. CCE, Jaipur-II 2016-TIOL-2582-CESTAT-DEL the issue was decided in favour of the assessee. Similarly, in the case of Aditya Cement 2008 (221) ELT 362 (Raj.) it was observed that: 19. We are of the opinion that principle emerging from decisions of the Hon ble Supreme Court and of this Court applies to the present case also. In the light of the aforesaid principle, if we take into account the use of iron and steel ingot as parts and .....

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hich are essential to hold the machine become part and parcel of the machine itself. Such components and parts of the machine become eligible for availing modvat credit of duties paid thereon. In view thereof the appellants must be held entitled to avail modvat credit of duties paid on 5% of the total value of iron and steel purchased by manufacturer used as components and parts of the machines. It is not in dispute and no claim is laid to other 95% of the steel and iron. 20. So far as the claim .....

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