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The Oudh Sugar Mills Ltd. Versus Commissioner of Central Excise, Lucknow

2017 (12) TMI 313 - CESTAT ALLAHABAD

CENVAT credit - welding electrodes - SS Coil - MS Angles - MS Channels - Joists - Held that: - reliance placed in the case of Singhal Enterprises Private Ltd. v/s Commissioner Customs & Central Excise [2016 (9) TMI 682 - CESTAT NEW DELHI], where it was held that applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the .....

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iable goods - credit allowed. - CENVAT credit - MS Angles - MS Channels - Held that: - MS Angles are used in enhancing the capacity and modification of dryer house equipment, namely sugar beater, hopper, etc. These angles have also been used for staging and supporting structures of equipments, but not used as civil work. Accordingly, these angles, etc., qualify as capital goods for Cenvat Credit - Further MS channel have been used in expansion and modification of dryer house equipments, name .....

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admittedly - joist also qualifies for Cenvat Credit. - Appeal allowed - decided in favor of appellant. - E/1397/2009-EX[SM] - A/71307/2017-SM[BR] - Dated:- 14-7-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Bipin Garg (Advocate) - for Appellant Shri Gyanendra Kumar Tripathi AC (DR) - for Respondent ORDER Per: Anil Choudhary This appeal was earlier disposed of vide Final Order dated 28 July, 2011, ex-parte. Thereafter, the Misc. Application for recall of the ex-parte order was also dismis .....

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ngles, MS Channels and Joists. The appellant is a sugar mill engaged in the manufacture of sugar and molasses from sugar cane. They have taken Cenvat Credit during the period April, 2003 to June 2003. Vide show cause notice dated 26 April, 2004 objection was raised as regards allowability of credit on the aforementioned items. Vide order in adjudication dated 22 October, 2008, out of the proposed disallowance of Cenvat Credit ₹ 4,02,790/-, disallowance was upheld for ₹ 2,92,317/-, wh .....

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Heard the parties. 5. So far the first issue is concerned regarding allowability on welding electrodes, it have been urged by the learned counsel for the appellant that the welding electrodes on which credit have been taken by way of inputs have been used in the factory of production, both for installation of new machinery or part thereof as well as for repair and maintenance of existing plant and machinery. The learned counsel further states that although without repair and maintenance of the e .....

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Tribunal held that credit of duty paid on welding electrodes as allowable, following the ruling of Chhattisgarh High Court in Ambuja Cements Eastern Ltd reported at 2010-TIOL-309-HC-Chhattisgarh-CX and also the ruling of Hon'ble Rajasthan High Court in Hindustan Zinc Ltd reported at 2008-TIOL-408-HC-Raj-CX. Accordingly, following the precedent ruling, I hold Cenvat Credit on welding electrodes is allowable. 6. The next item is regarding SS coil. It is stated that this has been used in Juice .....

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tion of dryer house equipment, namely sugar beater, hopper, etc. These angles have also been used for staging and supporting structures of equipments, but not used as civil work. Accordingly, these angles, etc., qualify as capital goods for Cenvat Credit. Further MS channel have been used in expansion and modification of dryer house equipments, namely sugar beater and hopper etc. to give support and strengthening the same. Admittedly, these goods have not been used as civil construction item. Th .....

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