2010 (12) TMI 244

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....mpugned order, the appeals filed by the appellants against the orders by the adjudicating authority were dismissed.  The adjudicating authority by his two separate orders dated 16.05.2005 had disallowed the credit  to the tune of Rs.5,59,781/- in total and ordered recovery thereof alongwith equal amount of penalty. 4. The appellants are engaged in manufacture of M.G. Kraft paper classifiable under sub-heading No. 4804.90 of the schedule to  the Central Excise Tariff Act, 1985 and has been availing facility of credit of duty paid in terms of Rule 3 of the Cenvat Credit Rules, 2002.  During the period from  November 2003 to March 2004,  the appellants availed and utilized cenvat credit to the tune of Rs. 1,33,....

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....es below while dealing with the issue regarding the claim of the appellants in respect of cenvat credit availment and utilization in relation to the duty paid on the above referred items, the authorities below by merely referring to clause (i) of Rule 2(b) of the said Rules   has sought to deny the credit to all the items without analyzing whether such a credit would be available to the appellants by referring to any of the other clauses of the said rule.  Indeed, even assuming that the appellants have referred to only one clause  of Rule 2(b) while claiming the benefit of the credit, nothing can prevent the authority from ascertaining whether such benefit could be granted by referring to other clauses of the said rules.....

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....and Bracing, Ralling Post Assembly, Stair Case, would not sustain in view of the decision of the Larger Bench in the case of  Vandana Global  vs.  CCE,Raipur  reported in 2010 (253) 440 (T. LB). However, as  regards other items, the adjudicating authority will have to consider the same in accordance with the provisions of law. 8. Records disclose that the appellants had claimed credit in relation to the duty paid on stainless plate, stainless coil etc. stated to have been used in the manufacture of various tanks like feed tank, accept tank, preparation tank, storage tank, besides some other structures and items.  Whenever such a claim is made, it is necessary for the authority to ascertain whether such tanks....