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Kalindi Ispat Pvt. Ltd. Versus CCE, Raipur

2017 (1) TMI 18 - CESTAT NEW DELHI

CENVAT credit on inputs and capital goods - manufacture of sponge iron - capital goods and components thereof manufactured out of the said inputs were duly used for captive consumption under N/N. 67/95-CE dated 16.3.1995 - Held that: - the issue is s .....

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case of CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA] which is required to be satisfied to find out whether or not particular goods could be said to be ‘capital goods’. - When we apply the ‘user test’ to the .....

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finition of capital goods includes, components, spares and accessories of such capital goods - credit allowed - appeal allowed - decided in favor of appellant. - E/397/2010-EX(DB) with E/CO/116/2010 - Final Order No. 55311/2016 - Dated:- 16-11-2016 - .....

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entral Excise, Raipur. 2. The brief facts of the case are that the appellant is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985, and is availing Cenvat credit of duty paid on inputs and capital go .....

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which are as under: Description of inputs Capital goods manufactured (i) Angles (i) Kilns and part thereof (ii) Channels (ii) ESP (Electro Static Precipitator) (iii) Beams (iii) KCTB (Kiln Cooler Transfer Building) (iv) Plates (iv) Hooper (v) HR/CR S .....

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e duly used for captive consumption under Notification No. 67/95-CE dated 16.3.1995. 3. Heard Shri ld. Advocate for the appellant and Shri G.R. Singh, ld. DR for the Revenue. 4. After hearing both the sides, it appears that the issue is squarely cove .....

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erection of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgement, the Apex Court has referred to the user test evolved by the Apex Court in the case o .....

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ctural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as kiln, material handling conveyor system, furnace etc. cannot be suspended in mid air. Th .....

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