2018 (5) TMI 602

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.... Hemanth, A.R. for the Respondent. PER: M.V. RAVINDRAN] This appeal is directed against order-in-original No. 22/2011-CE-HYD III Adjn Comr dt 30.08.2011. Heard both sides and perused the. records. 2. The issue involved in this case is regarding eligibility to avail CENVAT credit on inputs like cement, steel, corner board, paper carrier, edge protector etc and 50% of the CENVAT credit on capit....

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.... Ltd [2015(39) STR 726 (Guj)] and Hon'ble High Court of Madras in the case of Thiru Arooran Sugars Vs CESTAT Chennai [2017(355) ELT 373 (Mad)]. Since the Larger Bench decision of the Tribunal in the case of Vandana Global has been explicitly overruled in the case of Mundra Ports and special Economic Zone Ltd (supra), we find that CENVAT credit availed on cement, steel etc. consumed (prior to 07/07....

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.... eligible for the appellant as they are used in or in relation to the manufacturing activity. 5. As regards the CENVAT credit availed on capital goods, we find that appellant had availed CENVAT credit of an amount of Rs. 5,06,192/- in respect of central excise duty paid on various capital goods in the year 2009-10. There is no dispute as to the fact that appellant is eligible to avail CENVAT cred....

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....ess in the first year. We find that out of the total amount of Rs. 5,06,192/-, appellant had also availed CENVAT credit of Rs. 1,63,450/- which is in respect of lubricants etc. and has been wrongly included in the amount of Rs. 5,06,192/-/- as the appellant is eligible to avail CENVAT credit of 100% on the lubricants which are considered as inputs. The law as to recovering the credit once again wh....