2017 (5) TMI 1010

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....er Ashok Jindal The appellant is in appeal against the impugned order denying cenvat credit on capital goods used in setting up of a paint shop. 2. The brief facts of the case are that the appellant is engaged in the manufacture of automobile parts and components and availing cenvat credit of duty paid on inputs and capital goods. The appellant availed cenvat credits on various items receive....

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....014 (314) ELT 439 (Tri. Del.) and this Tribunal observed as under: 6. The dispute in this case is about availability of capital goods Cenvat credit taken under 14 invoices issued by M/s Kamal Envirotech pvt. Ltd. who under those invoices had supplied various items falling under chapter 85 required for fabrication and erection of paint shop/ spray paint machinery. It is not the department ....

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....xed to/embedded to the earth is not relevant. If Revenue s contention is accepted, the provisions regarding capital goods cenvat credit would became redundant, as most of the Chapter 84 and Chapter 85 items and pipes and tubes have to be installed and after installation the same become fixed to earth. Since, in this case, there is no dispute about the fact that the items falling under chapter 85 w....