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UNION OF INDIA Versus ASSOCIATED CEMENT CO. LTD.

2010 (10) TMI 1142 - CHHATTISGARH HIGH COURT

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 abo .....

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Sharma, Counsel, for the Respondent. JUDGMENT [Judgment per : Dhirendra Mishra, J. (Oral)]. - Revenue s appeal under Section 35G of the Central Excise Act, 1944 against the impugned order of Customs Excise & Service Tax Appellate Tribunal, Princ .....

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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 (Anne .....

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te Mill Plate, M.S. Angle/MST Angle, Angle, M.S. Beam, M.S. Channel, etc. The appeal preferred by the assessee has been further dismissed by the Commissioner (Appeals) vide Annexure A/4. However, the Tribunal allowed the appeal of the assessee by rel .....

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nes 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, learne .....

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er of Commissioner of Central Excise, Jaipur v. M/s. Rajasthan Spinning & Weaving Mills Ltd., argued that the issue sought to be raised by the revenue in this appeal stands concluded in favour of the assessee. Reliance is also placed on the decis .....

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the issue involved in this appeal has been finally decided by the Hon ble Supreme Court in the above judgments in favour of the assessee. 5. In the matter of Rajasthan Spinning & Weaving Mills Ltd. (supra), the Hon ble Supreme Court relying .....

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