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2018 (2) TMI 786

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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er 2010, invoking the extended period of limitation on the allegation that they have availed Cenvat Credit on items which are neither covered under the definition of capital goods nor under the definition of components, spares and accessories as defined under Rule 2(a)(A) of CCR, 2004 nor as inputs as defined in Rule 2(k). Further the SCN states that the items in question have been used in fabrication of structural, fabrication of equipment and support of the structure of equipments, repair or m .....

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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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limitation is concerned. In the said judgment it is held that extended period of limitation was available as there was willful suppression of the fact of manufacture of the generating sets as the assessee never disclosed the fact that the generating sets have been manufactured and installed in their factory. 5. Being aggrieved, the appellant assessee is before this Tribunal. The learned counsel states that according to the definition of inputs in Rule 2(k) CCR, 2004, all items utilized in the fa .....

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ave relied on the impugned order and the findings of the learned Commissioner. 7. Having considered the rival contentions we are satisfied 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. We find that similar view was taken by the Honble Madras High Court in Dalmia Cements Bharat Ltd vs. CCE, Chennai reported at 2016 (341) ELT 102 and also by this Tribunal in .....

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