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M/s. Penna Cement Industries Ltd Versus CC CE & ST Guntur

CENVAT credit - tyres used for dumpers - denial on the ground that the tyres used for the dumpers do not fall within the definition of capital goods - Held that: - The Division Bench of the Tribunal in the recent decision rendered in the case of M/s Aditya Cement [2016 (9)1127 - CESTAT NEW DELHI] had held that tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in the manufacture of final products - It was further, held tha .....

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irregular availment of credit under the category of capital goods during the period May, 2011 on the duty paid on tyers used for dumpers. After due process of law, the original authority dropped the proceedings holding that the appellant is eligible for credit. The Department carried the issue in appeal, and the vide the order which is impugned herein, the Commissioner (Appeals) held that the tyres used for the dumpers do not fall within the definition of capital goods and thus disallowed credi .....

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-2582-CESTAT- DEL]. 3. Against this the Cd. AR, Shri. P.S Reddy reiterated the findings in the impugned order. He submitted that tyres used for dumpers do not fall within the definition of capital goods and therefore, the Commissioner (Appeals) has rightly denied the credit. 4. I have heard the rival submissions made before me. The appellants contend that the credit of duty paid on tyres used for dumpers are eligible for credit under the category of inputs. In the Show Cause Notice the allegatio .....

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