2018 (6) TMI 1335

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....mar Singh, Deputy Commissioner (AR), for Respondent Per: Anil Choudhary The issue in this appeal is whether the appellant, manufacturer of cement is entitled to Cenvat credit on the items in dispute being Unchained Cold Rolled P.T. Aluminum Coil and Aluminum Trefoil Clamp. 2. An Audit objection was raised dated 10th February, 2010 and 22nd April, 2010 for the period February, 2009 to Dece....

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.... of the pipeline, as the pipeline produce to carry steam at certain pressure and temperature, without maintenance of the same, the appellant cannot run their plant for manufacture of dutiable goods. 3. Subsequently, show cause notice dated 02nd February, 2011 was issued, proposing to disallow Cenvat credit of Rs. 4,46,219/- on various items including the two items in question. The SCN was adjud....

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....ion of capital goods specifically provides that pipes and fittings thereof are covered under the definition of capital goods. On the other hand the same as parts and accessories of capital goods. 4. Being aggrieved, the learned Counsel for the appellant states that the evidence led by them, as to the user of the two items in question, in the factory of production have not been disputed. Further....

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.... find that it is not the case of revenue that the appellant could manufacture the dutiable output without the use of the items in question. I hold that credit on both the items in question, are allowable, as inputs under Rule 2 (k) of CCR, 2004 being used in the factory of production. 7. Accordingly, this appeal is allowed and the impugned order is set aside. So far it have disallowed the Cenva....