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of <h1>Manufacturer's appeal allowed, input credit disallowance overturned for 'Fixed Facility Charges' paid. Waiver granted, proceedings stayed.</h1> <h3>SAIL Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR</h3> The Appellate Tribunal CESTAT KOLKATA allowed the manufacturer's appeal, overturning the disallowance of input credit for 'Fixed Facility Charges' paid to ... Disallowance of input credit availed - Fixed Facility Charges - Adjudicating authority concluded and in our prima-facie view erroneously, that facilitation charges are not in respect of any identifiable commodity consumed in the manufacture of the final product - Held that:- This view is prima facie not sustainable. In this view of the matter, we grant waiver of pre-deposit in full and stay all further proceedings pursuant to the impugned adjudication order pending disposal of appeal - Stay granted. The Appellate Tribunal CESTAT KOLKATA allowed the appeal of a manufacturer of iron and steel regarding disallowance of input credit for 'Fixed Facility Charges' paid to M/s. Goyal MG Gases (P) Ltd. The Tribunal found the disallowance not sustainable and granted waiver of pre-deposit, staying further proceedings pending appeal disposal.
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