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2010 (10) TMI 1142 - CHHATTISGARH HIGH COURT

2010 (10) TMI 1142 - CHHATTISGARH HIGH COURT - 2016 (341) E.L.T. 175 (Chhattisgarh) - CENVAT credit - capital goods - Plate/Plate Mill Plate, M.S. Angle/MST Angle, Angle, M.S. Beam, M.S. Channel, etc - Held that: - the Tribunal was correct in law in holding that the assessee was entitled to avail of Modvat credit in respect of the above subject items - appeal dismissed - decided against Revenue. - Tax Case No. 8 of 2008 - Dated:- 6-10-2010 - Dhirendra Mishra and R.N. Chandrakar, JJ. Shri Bhishma .....

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al has erred in allowing the appeal to the respondent and allowing them credit on the impugned items? 3. Whether the items, as specified in the memo of the appeal, were defined as Capital Goods in terms of Rule 2(b) of the Cenvat Credit Rules, 2002 during the period from April, 2004 to July, 2004? if not, then the impugned order (Annexure A/1) is liable to be set aside and the Order-in-Original (Annexure A/3) and Order-in-Appeal (Annexure A/4) be upheld and accordingly restored? 2. Modvat c .....

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tructural items such as angles and channels, plates, rods, etc. required to make machines function without any vibration or movement, cannot be said to be used in construction of buildings but linked with machinery used in production of final products, and, therefore, the Cenvat credit is admissible. 3. Mr. Shashank Dubey, learned Sr. Advocate with Mrs. Smiti Sharma, Advocate, appearing for the respondent/assessee, relying upon the latest decision of the Hon ble Supreme Court dated 9th July .....

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