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M/s. ACC Ltd. Versus Commissioner of Central Excise & service tax (LTU) Mumbai

CENVAT credit -iron and steel angles, channels, beams, etc. - It is the case of the revenue that these items are not capital goods while it is the case of the appellant that these items are used for fabrication/ erection/installation of Kiln especially upgradation, close circuiting project which are in the nature of the plant - Held that: - in the appellant’s own case Hon'ble High Court of Chattisgarh in the judgment UNION OF INDIA Versus ASSOCIATED CEMENT COMPANY LTD. [2010 (10)550 - CHHATTISGA .....

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. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of cenvat credit of central excise duty paid on iron and steel angles, channels, beams, etc. during the period Dec.2007 to January 2008. It is the case of the revenue that these items are not capital goods while it is the case of the appellant that these items are used for fabrication/ erection/installation of Kiln especially upgradation, close circuiting project which are in the nature of the .....

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