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M/s. Gallant Ispat Ltd. Versus Commissioner of Central Excise, Allahabad

2018 (2) TMI 905 - CESTAT, ALLAHABAD

CENVAT credit - MS sheets, angles, channels, MS plates etc. - denial on the ground that they are being used as supporting structurals, which cannot be held to be Cenvatable after the insertion of explanation 2 to Rule 2(k) of CCR 2004 - Held that: - .....

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emonstrate that all the goods used in relation to manufacturer of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit - we deem it fit to set aside the impugned o .....

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call for the Appellant (s) Shri Pawan Kumar Singh(Supdt.)(A.R.) for the Revenue Per Mrs.Archana Wadhwa Nobody appeared for the appellant. Accordingly we have heard the ld.AR and have gone through the impugned order. 2. We note that the main Cenvat cr .....

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Cenvat Credit Rules, 2005. Further a part of the credit also stands denied in respect of welding electrodes used for repair and maintenance in the appellant s factory. 3. We find that both the issues now stand decided in favour of the assessee. Refe .....

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