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2016 (11) TMI 1273 - CESTAT NEW DELHI

2016 (11) TMI 1273 - CESTAT NEW DELHI - TMI - 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 their operation. It is no ones case that products which are to put in place firmly for further operation will automatically become immovable property. No such sweeping assertion can be made without examining .....

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ted 17.3.2008 of Commissioner (Appeals), Raipur. 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 recover cenvat credit of 16,92,385/- availed on various material like angles, channels, joist, beam etc. On conclusion of the adjudication proceeding, the demand was dropped by the original authority. On appe .....

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ot liable to excise and hence credit cannot be 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 find that the nature of the items on which credit has been availed and purpose for which these items were used by the respondent inside their factory have been examined in detail by both the lower authoriti .....

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