2016 (12) TMI 1049

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....an Kumar Singh, Superintendent, (AR),  for Appellant Shri Mayank Garg, Advocate  for Respondent ORDER The present appeal is filed by the appellant, M/s Govind Nagar Sugar Ltd., against Orders-in-Appeal No. 103 & 99/CE/ALLD/2008 dated 18 & 05/11/2008 passed by Commissioner of Central Excise & Customs (Appeals), Allahabad. 2.  The issue in this appeal is availability of Ce....

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....peration of the plant and machinery and accordingly they have correctly taken the Cenvat credit. The Show Cause Notice was adjudicated on contest and the proposed demand was confirmed along with penalty under Section 15 (1) of Cenvat Credit Rules, 2004, an additional penalty of equal amount was also imposed for the period from June to July, 2006 under Rule 15(2) of Cenvat Credit Rules, 2004 read w....

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....iance was also placed on several rulings of this Tribunal. 5.  Being aggrieved the Revenue is before this Tribunal on the ground that ld. Commissioner (Appeals) have failed to take into consideration that the items in question falling under Chapter 72, 73, 76 have been used in the fabrication of staging and supporting structures. The assessee themselves have claimed that during the expansi....

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....ike crusher, kale, hopper, etc. without such structural, machinery could not be erected and would not function being undisputed fact, the assessee is entitled to Cenvat credit under Rule 2(A) of Cenvat Credit Rules, 2004. Accordingly, he prays for dismissing the appeal of Revenue. 7.  Having considered the rival contentions, I am satisfied that the Revenue have not disputed the contention ....