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Angadpal Industries Pvt. Ltd. Versus Commissioner of Central Excise, Thane-II

2018 (1) TMI 479 - CESTAT MUMBAI

CENVAT credit - capital goods - Furnace oil - Petroleum Coke - Plastic bags/sheets - Cotton chedda - LPG gas cylinder - Synthetic lubricants/grease - Held that: - The LPG gas cylinder is not a capital goods as the gas cylinder is only carrying LPG gas on which central excise duty is paid by the bottlers. In my view, the said LPG gas is being a fuel, credit cannot be allowed, as the provisions of Rule 2(k) of the Cenvat Credit Rules, 2004 are very clear - credit denied. - CENVAT credit - furn .....

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them availing the benefit of exemption N/N. 30/2004-CE - matter is remitted back to the adjudicating authority to calculate the amount which needs to be reversed by the appellant out of the cenvat credit availed by them and the appellant shall discharge the said proportionate amount as determined by the lower authorities along with interest. - Time limitation - Held that: - he said question need not be answered at this juncture as the availment of cenvat credit on the capital goods was being .....

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ed in part. - E//85647/16-Mum - A/91637/2017 - Dated:- 19-12-2017 - Mr. M.V. Ravindran, Member (Judicial) Ms. Manasi Patil, Advocate, for appellant Shri N.N. Prabhudesai, Superintendent (AR), for respondent ORDER This appeal is directed against order-in-appeal No. SK/12/TH-II/2016 dated 12.1.2016. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding eligibility to avail cenvat credit on the following items:- (i) Furnace oil (ii) Petro .....

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Hence they are not eligible for availment of cenvat credit as capital goods and do not fall under the definition of capital goods as per the provisions of Rule 2(a) of the Cenvat Credit Rules, 2004 and the amount of credit needs to be reversed. The lower authorities have confirmed the demand raised for the period May 2003 to February 2006 along with interest and also imposed penalty. 5. It is the case of the appellant that even assuming that these items are not capital goods, they would fall und .....

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redit on these items. It is her submission that the Larger Bench of the Tribunal in the case of CCE, Meerut-I Vs. Modi Rubber Ltd. - 2000 (119) ELT 197 (Tribunal-LB) has held that if an assessee avails the cenvat credit on the items considering it as a capital goods, if it is not so, the same can be if eligible cenvat credit can be available as an input. It is her submission that LPG gas cylinder is capital goods and credit should be allowed on the same as the appellant is using the said gas cyl .....

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fuel, credit cannot be allowed, as the provisions of Rule 2(k) of the Cenvat Credit Rules, 2004 are very clear. Accordingly, cenvat credit on the LPG gas cylinder for the entire period i.e. May 2003 to February 2006 is denied and both the lower authorities were correct in holding it so. I uphold the said findings and hold that the appellant needs to reverse the said amount along with interest. 8. As regards the eligibility to avail cenvat credit on other items like furnace oil, petroleum coke, .....

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arranty for final products; or (iii) all goods used for general of electricity or steam for captive use; or (iv) all goods used for providing any output service; but excludes (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of any taxable service specified in s .....

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