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Commissioner of Central Excise, Kolhapur Versus Jawahar Shetakari SSK Ltd

2017 (12) TMI 272 - CESTAT MUMBAI

CENVAT credit - steel items - supporting structure for the capital goods - Held that: - items used for fabrication of supporting structure cannot be called components, the credit of duty paid cannot be allowed - with effect from 07.07.2009 the defini .....

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ruction 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 - decided against assessee. - E/90091/14 - A/90247/17/SMB - Dated:- 23-10 .....

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ems used for structure to support capital goods. 2. None appeared for the respondent. From the grounds of appeal, it is seen that the appellant has essentially relied on the apex court judgement in Rajasthan Spg & Weaving Mills 2010 (255) ELT 481 .....

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x 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 .....

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lant was not in respect of structural material for supporting capital goods but for chimney installed in the factory of the manufacture. The facts in that case are different. 6. I find that the appellants have used the steel items on which credit has .....

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ion component parts that the iron and steel structures are not essential requirements in the sugar manufacturing unit. Anything required to make the goods a finished item can be described as component parts. Iron and Steel structures would not go int .....

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