2016 (1) TMI 1245

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....pondent. ORDER The appellants are aggrieved by the denial of Cenvat credit. 1.1 The appellants M/s. Krishna Pharmaceuticals Ltd., are manufacturers of bulk drugs, and availing Cenvat credit facility on inputs and capital goods. It was observed that appellants availed credit on Aluminium rolls/sheets, Aluminium Rolled High Tensile Steel sheets and GI Round Barrels, as capital goods. A show ....

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.... after fabrication, these pipes were used for carrying water and distribution of steam. The learned counsel argued that the Commissioner (Appeals) has erred in observing that appellant failed to establish the use of the items within the factory. He pointed out that in the show cause notice the department has stated that the appellant used the subject items as insulation for pipes. When the show ca....

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....function. The learned counsel supported these findings made by the original authority and contended that the Commissioner (Appeals) has denied the credit on the ground that appellant has not established the use, whereas such an allegation is not present in the show cause notice. He also submitted that the demand is barred by limitation. 3. Refuting the above contentions, the learned AR suppo....

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....tion of steam. According to appellants, these aluminium items were used as insulation for the pipes carrying water and steam from boiler. It is clearly evident from the photographs that these items are used as insulation on pipes for distribution of steam without leakage. In the Order-in-Original, the adjudicating authority has discussed in detail that these items were used like insulation to pipe....