2018 (3) TMI 914

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....iled by the Revenue against the impugned order dated 25.04.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) rejected the appeal of the Department and upheld the Order-in-Original. Briefly the facts of the present case are that the respondents are holding Registration Certificate No. AAFCM5589GEM001 and are engaged in the manufacture of Maize Starch, Maize Gluten & Maize....

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....ngly, the lower authority referring to the Hon'ble Tribunal decision in the case of M/s. Sanghavi Forging & Engineering Ltd. [2014 (302) E.L.T. 136 (Tri.-Ahmd.)], and M/s. Kisan Sahakari Chini Mills - 2010 (261) E.L.T. 308 (Tri.-Del.) held that the credit availed is in order and dropped the proceedings initiated. 2. Heard the learned AR and perused the records. 3. Learned AR for the Revenue ....

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....f the Tribunal including the decision of the Karnataka High Court in the case of CCE, Bangalore Vs. SLR Steels Ltd. - 2012 (280) E.L.T. 176 (Kar.) and also on the decision of the Apex Court in the case of Commissioner V. Rajastan Spinning and Weaving Mills Ltd. - 2010 (255) E.L.T. 481 (SC). Further both the authorities below have relied upon the decision of CESTAT, Principal Bench, New Delhi in th....

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....mponents of relevant machines - Since definition of 'Capital goods' under Rule 2(a) of Cenvat Credit Rules, 2004 includes components, spares and accessories of capital goods, impugned items fall within the ambit of 'capital goods' contemplated under Rule 2(a) ibid - Cenvat credit admissible on impugned items - Rules 3 and 4 of Cenvat Credit Rules, 2004. [para 15]" 6. In view of the various deci....