2014 (8) TMI 747

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....gh 1. This order is being issued in respect of Stay Application No./E/Stay/59931/2013 and Appeal No E/59303/2013, filed by M/s. Bharat Oman Refineries Ltd. (hereinafter referred to as the "Appellants") against Order-in-Original No.24/Commr/CEX/SGR-II/2013, dt.16.05.13 issued in respect of Show Cause Notice No. DGCEI /AZU/36-191/2012-13/512 dt.16.05.13. In terms of said order-in-original, the he d....

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....nd other various goods like Electrical Cables & Wires, Nuts & Bolts, Light Fittings, Electrical Goods, Refractory Anchors, High Alumina Bricks, Cables Tray". 3. The Department commenced an enquiry into the admissibility of the Cenvat Credit taken on various goods and the duty paying documents on the strength of which it was taken and after the enquiry issued a Show Cause Notice alleging that Cenv....

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....in the order-in-original. An amount of Rs. 15.2 Crores pertained to goods used for plant and machinery other than support structures and this amount has been confirmed without discussing their contentions including the contention that the judgment in the case of Vandana Global has been wrongly applied inspite of the fact that they had clearly pointed out as to how they were eligible for the credit....

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....redit had been taken. He said he would not object if the case is remanded forde-novo adjudication. 6. We have considered the submissions from both the sides and perused the records. Essentially the issue in this case is whether the goods used in setting up the refinery qualify as inputs or capital goods eligible for availment of Cenvat Credit thereon and whether in respect of goods found to be so....