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2017 (1) TMI 29 - CESTAT BANGALORE

2017 (1) TMI 29 - CESTAT BANGALORE - TMI - CENVAT credit - inputs in the fabrication / manufacture of cranes which in turn used in the factory premises for handling materials - Held that: - the items of goods involved in the present appeal are not supporting structure but they are used for manufacture of assembly lines and tracks for hoists and cranes without which it is not possible to manufacture the final products - credit allowed - appeal allowed - decided in favor of appellant. - E/515/2012 .....

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e manufacture of Copper Wires and Cables Cords falling under CH 85444920 and 85444930 of Central Excise Tariff Act, 1985 and are availing credit on inputs and capital goods used in the manufacture of finished goods. On the basis of Audit report, Show-Cause Notice dated 18.2.2010 was issued to the appellant proposing to recover the wrongfully availed Cenvat credit amounting to ₹ 1,21,405/- under Rule 14 of Cenvat Credit Rules, 2004. Interest and penalty have also been proposed. The appellan .....

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.11.2011 upheld the Order-in-Original. Aggrieved by the said order, the appellant has filed the present appeal before this Tribunal. 3. Heard both the parties and perused the record. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is against the law laid down by the higher judicial fora. He further submitted that the goods in question namely Non-Alloy Steel, HR Brass, MS Channel, MS Angles, MS Plates, HR Sheets, Chequred plate etc. .....

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