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M/s Baghauli Sugar & Distilleries Ltd Versus Commissioner of Central Excise, Lucknow

2018 (2) TMI 786 - CESTAT, ALLAHABAD

CENVAT credit - certain items falling under Chapters 72 and 73 of the Tariff - manufacturer of sugar, molasses etc. - Held that: - the items in question have been used in fabrication of plant and machinery and as such they are eligible for input credit as defined in Rule 2(k) read with Rule 2(a)(A) of CCR 2004 - similar view was taken by the Hon'ble Madras High Court in Dalmia Cements Bharat Ltd vs. CCE, Chennai [2015 (8) TMI 1336 - MADRAS HIGH COURT], where it was held that The benefit of Rule .....

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ber (Technical) Shri Alok Arora (Advocate), for Appellant Shri Pradeep Kumar Dubey (Supdt) AR, for Respondent Per: Anil Choudhary The issue in this appeal by the appellant assessee a manufacturer of sugar, molasses etc., is that they have availed the facility of Cenvat Credit on certain items falling under Chapters 72 and 73 of the Tariff. Such Cenvat Credit which are been disallowed is under challenge. 2. Show cause notice dated 21 October, 2011 was issued for the period October 2006 to Septemb .....

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aintenance of existing plant or modification and expansion of their existing plant. The goods in question have been used in fabrication/installation of the plant for the distillery. The plant itself being fixed to the ground does not attract Central Excise Duty. 3. The items in question are M.S. Angle, Channel, Iron and Steel Strips, HR plates, HR Sheets in coils and in plates, MS Channels, Shape and Section, Channel and Beam, CR Sheets, S.S. Welded Tubes and Pipes, M.S. Joist and Channel. In th .....

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distillery tank fabrication, shape and section/C.R. sheet were used in boiling house equipment fabrication fitted with nut and bolt. It is further observed that the relied upon documents indicate that main items falling under Chapter heading 73 are MS fabricated structure for E.O.T crane and gantry and cane un-loader, beams for crystallizer and juice heater, MS Fab structure, railing bracket, beam tail of sugar bin structure. MS fabricated structure for E.O.T crane and gantry and cane un-loader .....

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it vide the impugned order amounting to ₹ 2,21,39,340/- alongwith interest and also equal amount of penalty with further appropriation of the amount of ₹ 2,21,39,340/-, which was reversed by the appellant assessee, prior to passing of the impugned order. The learned Commissioner have relied upon the ruling of Hon ble Supreme Court in the case of Mallur Allur Siddeswara Spinning Mills Private Ltd vs. CCE reported at 2004 (166) ELT 154 (S.C) so far the invocation of extended period of .....

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