2018 (6) TMI 980

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....erection of cooling tower and storage tank, construction of shed and other support structurals for erecting capital goods, credit shall be allowed for the period prior to 7.7.2009 in view of the Hon'ble Gujarat High Court's judgment in the case of Mundra Ports and Special Economic Zone Ltd. The adjudicating authority while passing the de novo order, allowed cenvat credit on these items by describing the detailed use of each of the items. Being aggrieved by the order-in-original, Revenue filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) allowed the appeal of the Revenue on the ground that the items are for use for repair and maintenance of existing capital goods, therefore credit is not admissible. Therefore, the app....

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....d C.A. certificate however from the findings of the impugned order which shows that they have not given complete details regarding the use of the steel material and resultant product which is said to have been fabricated out of these steel items, therefore, since, the details of use of the steel items were not before the adjudicating authority, I find that it is a fit case for remand to the original authority to examine the fact in detail regarding the use of the material and thereafter take a decision on the admissibility of the credit. I therefore remand the matter to the original adjudicating authority with the direction to verify the actual use of the material particularly with reference to the claim of the appellant that the materials ....

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....ext to 500KVA DGset. iii) Unit-I cabin to maza-nine floor created M.S. Angle used for i) Steel used for installation 30 Kg New filling machine for lube ii) LLP Drum filling system enclosure fabrication. iii) Used for repair of L-l Tank column Barings. iv) Emergency staircase next to 500KVA DG set. Chequered plate used for i) 15 KVA DG set platform for server EDP. M.S. Beam i) 15 MB beams 125 x 75 mm required for replacement of completely corroded cross members of pipe racks near Old Tank Farm, also the hand rail and steps of the stairs to Old tank farm to be replaced." 4.2 After verifying the facts regarding the use as detailed above by the adjudicating authority, he came to the conclusion that credit is admissible before 7.....