TaxTMI 
TaxTMI 
2014 (6) TMI 650
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....sed. The period involved is March 2011 to December 2011. 2. It was submitted by the learned counsel that the respondent has not appreciated the following critical aspects: i. The appellant is setting up its factory for manufacture of cement. ii. The appellant is engaged in cement manufacturing. iii. For manufacture of cement, various machine, machinery, plant, equipment, etc is required and are essential. These machines, machinery, plant, etc are of various description such as Raw Mill, Coal Mill, Cement Mill, Kiln, Heat Exchanger, Slag Mill, Pre-heater, Silo, etc etc. All these machines are classifiable under Chapter 84 of the First Schedule to the Central Excise Tariff Act, 1985. iv. Section Notes 3, 4 and 5 of Section XVI of the Fir....
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.... reliance on the decision in Vandana Global Ltd. (supra) to demand CENVAT credit is without any substance. 2.3. The definition of inputs and input services would not be susceptible to a narrow interpretation because of the express use of words of wide import therein. It is submitted that the words used in the definitions are wide enough to take within its sweep the impugned items on which CENVAT credit has been availed. The appellant submits that the respondent has not appreciated that the beneficial provisions in the CCR cannot be interpreted in a manner which would frustrate an assessee from claiming such a benefit or cannot be interpreted in a manner which would frustrate the very purpose of claiming the benefit of CENVAT credit. The re....
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....would have been imported and therefore MS plates/HR sheets must have been used for structurals. The submission made by the appellant regarding actual use of MS plates/HR sheets have not been considered at all. Moreover the fact that the appellant factory was being set up and therefore parts would have been fabricated has also not been taken into account. 5. The observation above would show that impugned order suffers from non-consideration of all the submissions made by the appellants and the issues in proper perspective. Under these circumstances, we find no purpose in granting waiver and postponing the final decision on the issues involved. Therefore waiving the requirement of pre-deposit of the dues, we consider it appropriate at this s....