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Kisan Sahkari Chini Mills Ltd. Versus Commissioner of C. Ex., Meerut-II

2017 (1) TMI 1479 - CESTAT ALLAHABAD

CENVAT credit - capital goods/inputs - Asbestos jointing Sheets, Welding Electrodes, etc. - Held that: - the appellant is entitled to Cenvat credit on Asbestos jointing Sheets, Welding Electrodes, etc., used in the factory of production for manufactu .....

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akkarwar, Member (T) Shri Dushyant Kumar, Consultant, for the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal, by the appellant, manufacturer of sug .....

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nue these items are neither capital goods as per Rule 2(a)(A)(i) nor Rule 2(a)(A)(iii) of Cenvat Credit Rules, 2004. As these items are not covered under the purview of capital goods, Cenvat credit on the same is not admissible to the appellant. 3.&e .....

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2002/2004. But ld. Commissioner (Appeals), was pleased to reject the appeal holding that input credit is not available either as capital goods or as inputs . 4. Being aggrieved, the appellant is before this Tribunal. On earlier occasions when th .....

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ing Electrodes, etc., being in the nature of consumable, as inputs, used in the factory of manufacture. It was also pointed out that similar issue is pending before Hon ble Supreme Court and referred to the Larger Bench of the Supreme Court in the ca .....

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Ltd. (supra), at page 3 in the said case law wherein the Apex Court has observed that the question as to whether the definition of the term input in Rule 2(g) of Cenvat Credit Rules, 2002 is to be understood to include items beyond the six items, me .....

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n the case of Regional Director, Employees State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons & Another [(1991) 3 SCC 617]. Thus, the issue need not be adverted to specifically inasmuch as it has been clearly held i .....

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