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M/s Advance Cables (P) Ltd. Versus The Commissioner of Central Excise, Bangalore

2017 (1) TMI 29 - CESTAT BANGALORE

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 ma .....

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11-2016 - Shri S.S Garg, Judicial Member Mr. S.R. Madhava Murthy, Adv. For the Appellants Mr. N. Jagdish, A.R. - For Respondent ORDER The present appeal is directed against the Order-in-Appeal No. 55/2011-CE dated 10.3.2011, passed by the Commissione .....

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rds 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 .....

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Notice and submitted that all the items of goods mentioned in the notice have been used by him as inputs in the fabrication / manufacture of cranes which in turn used in the factory premises for handling materials. Thereafter, the Assistant Commissio .....

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ieved 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 sa .....

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bly lines / tracks for movement of Hoists and Cranes to handle material in the factory and this fact is not disputed by the Department. He further submitted that assembly lines / tracks which are necessary parts of Hoists and Cranes without which man .....

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ion required. He further submitted that the Commissioner (Appeals) has wrongly relied upon the Larger Bench decision in the case of Vandana Global Ltd. Vs. C.C.E., Raipur [2010-TIOL-624-CESTAT-DEL-LB] by holding that such items are used for laying fo .....

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lied upon the decision of the Tribunal in the case of C.C.E., Indore Vs. Hotline Glass Ltd [2007 (5) S.T.R. 437 (Tri.-Del.)] and also the recent decision of the Hon ble Supreme Court in the case of Jayaswal Neco Ltd. Vs. CCE, Raipur [2015 (319) E.L.T .....

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