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M/s. S.M. Shankarrao Mohite Patil S.S.K. Ltd Versus Commissioner of Central Excise and Customs and Service Tax, Pune-III

2017 (12) TMI 267 - CESTAT MUMBAI

CENVAT credit - capital goods - Bagassee Bailing Machine - whether the bailing machine is eligible for availment of Cenvat credit under capital goods? - Scope of SCN - case of appellant is that SCN has not alleged the admissibility of the Cenvat credit in respect of bailing machine therefore Commissioner (Appeals) order traveled beyond the scope of SCN - Held that: - It is observed that the said issue was not raised in the SCN therefore Ld. Commissioner(Appeals) traveled beyond the scope of the .....

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redit is admissible. - Appeal allowed - decided in favor of appellant. - E/85310/16 - A/90340/17/SMB - Dated:- 15-9-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. V.B. Gaikwad, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER The appellant though availed Cenvat credit in respect of Bagassee Bailing Machine which is used for bailing of loose baggase during the course of manufacture. Part of the baggase is used in the course of manufacture of fin .....

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med refund in respect of concluded matter. The rejection order of the adjudicating authority was challenged before the Commissioner(Appeals). The Commissioner(Appeals) in his findings stated that provision of Section 11A(7) is only to be understood in the context of further litigation raised by way of issuance of show cause notice. This does not mean that everything is relating to the duty payment is closed. Despite giving this findings Ld. Commissioner examined refund on merit and held that Cen .....

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of bailing machine therefore Commissioner (Appeals) order traveled beyond the scope of show cause notice. On this ground itself, order is not sustainable. He further submits that even on the issue whether bailing machine is eligible for capital goods Cenvat credit has been considered in following judgments: (a) CCE, Pune -II Vs. Jawahar SSK Ltd[2007(80)RLT 208 (CESTAT-Mum)] (b) Commr. of C. Ex. Lucknow Vs. Seksaria Biswan Sugar Factory Ltd [2005(187)ELT 49(Tri. Del)] (c) Commr. of C. Ex. Pune I .....

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mpugned order. He submits that once the appellant admittedly paid duty, interest and penalty, matter stands concluded and cannot be re-opened therefore appellant are not eligible for any refund. 4. I have carefully considered the submissions made by both sides and perused the record. 5. As regard the issue that by making payment of duty, interest and penalty, matter stands concluded, Ld. Commissioner in para 8 of his order clearly held that provision of Section 11A(7) is only to be understood in .....

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