2016 (8) TMI 884

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....ppellant. Shri S.V. Nair, Assistant Commissioner (AR) for the Respondent. ORDER: The appellant, M/s Kisanveer Satara SSK Ltd., availed capital goods CENVAT Credit on structure of machineries. A show-cause notice was issued to the appellant seeking reversal of the said credit on the ground that the credit of Steel Structure material cannot be availed under the Cenvat Credit Rules, 2004. Ac....

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....l Excise Tariff Act, 1985. He further argued that all the goods including structural were received classified under heading 8438.9010. He argued that in view of the above, the credit of goods received classified under Chapter 84 was admissible to them. He further pointed out that even the impugned order in para 10 observed as under:- "However, as there is a possibility of interpretation i....

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.... (All), wherein credit of channels, angles, plates, shape and section was denied. 4. I have considered the rival submissions. I find that the definition of capital goods at the material time considered all goods of Chapter 84 used in the factory of manufacture is capital goods. In the instant case, the goods even received classified under Chapter 84 and, there is no dispute regarding use of the....