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C.C. & C.E., Bhopal Versus Prakash Industries Ltd.

Denial of CENVAT credit - angles, channels, joist, beam etc - Held that: - in the present appeal, the emphasis by Revenue that only immovable structure emerges after fabrication is misplaced. Most of the capital goods are to be held in place for thei .....

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manner of installment. We find no evidence in the present appeal to arrive at contrary view against the findings of the lower authorities - appeal dismissed - decided against Revenue. - Appeal No. E/1517/2008 - Final Order No. A/53163/2016-EX(DB) - .....

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r. 2. Respondents are engaged in the manufacture of sponge iron, MS ingots, billets, beams etc. liable to central excise duty. They were availing cenvat credit on capital goods as well as inputs. Proceedings were initiated against the respondent reco .....

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rder upheld the original order. Aggrieved, the Revenue is in appeal now. 3. In the grounds of appeal, the main contention is that MS angles, channels etc. were used in the manufacture of supporting structure of various machineries, sheds, platform, w .....

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allowed. Various case laws are cited in the appeal. 4. We have heard the ld. A.R. for Revenue. None appeared on behalf of the respondent. We have also perused the appeal records. The period involved in the present case is August, 2001 to 2003. We fi .....

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ed that without fabrication of various items using these angles, channels, etc. for manufacture of sponge iron cannot be made. The scope of inputs as per Rule 2 of Cenvat Credit Rules, 2004 was examined and with reference to the facts of the case and .....

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