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2017 (12) TMI 272

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..... le 2(k) of the Cenvat Credit Rules, 2004 has been amended and it specifically excludes cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods from the ambit of definition of inputs - credit cannot be allowed - de .....

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..... Ltd. - 2010 (253) ELT 440 (Tri-LB) . He also relied on the apex court judgement in Saraswati Sugar Mills - 2011 (270) ELT 465 (SC). Revenue has also relied on the Upper Ganges Sugar Inds. Ltd. - 2013 (293) ELT 186 (All.). 4. I have gone through the rival submissions. I find that this is the first hearing and nobody has appeared. However, since the matter is squarely covered by the a .....

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..... unit. Anything required to make the goods a finished item can be described as component parts. Iron and Steel structures would not go into the composition of vacuum pans, crystallizers etc. If an article is an element in the composition of another article made out of it. such an article may be described as a component of another article. Thus, structures in question do not satisfy description of .....

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