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M/s DSCL Sugar Versus Commissioner of Central Excise, Lucknow

2017 (12) TMI 324 - CESTAT ALLAHABAD

CENVAT credit - plates, shape and section, M.S. Angles, G.P. Coil/Sheet, H.R. Coil, C.R. Strip, M.S. Channels, etc - denial on the ground that these items had been used either for repair and maintenance of plant and machinery or modification of their .....

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S HIGH COURT] wherein the goods had been used as support structural of capital goods or for modification of plant and machinery - appeal allowed - decided in favor of appellant. - E/4077/2010-EX[DB] - A/70305/2017-EX[DB] - Dated:- 2-11-2017 - Mr. Ani .....

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f Order-in-Original No.21/COMMR/LKO/CX/2010 dated 30/07/2010 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2. The issue in this appeal relates to admissibility of Cenvat credit of items being plates, shape and section, M.S. Ang .....

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it on the ground that these items had been used either for repair and maintenance of plant and machinery or modification of their existing plant and machinery. It was also alleged that the items are embedded to the earth and do not fulfill the condit .....

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d machinery are not eligible for credit. The learned Commissioner has further observed that items embedded to earth are also not covered in the definition of capital goods. Learned Commissioner also observed that items of Chapter 72 and 73 are not el .....

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cause notice states that the impugned goods have been used for repair and maintenance of plant and machinery or for modification of the plant and machinery. He further submits that during the relevant period the capacity of plant had been expanded a .....

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as High Court Decision in the case of India Cement Ltd. Vs CESTAT, Chennai reported at 2015 (321) ELT 209. He also submits that the entire demand is barred by limitation in as much as there is no suppression on their part. Moreover, they have been su .....

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