2018 (7) TMI 1270

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....Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat credit on U.V. Sheets (U V Coated Poly Carbonate Embossed Corrugated Profiles) falling under CETSH No.39206190 of Central Excise Tariff Act, 1985. 2. The brief facts of the case are that the appellant is a manufacturer of excisable goods namely Cold Rolled Coils and Galvanised Plain C....

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....re and they placed along with the color coating line/ other machines. In some cases the sheets are attached on the side of the structure. Thus, the structure as well as the sheets attached to it can never be a part/accessories/components of any machine along with which they are placed and are in no way assisting or enabling the functioning of respective machine." 3. Accordingly, two show cause no....

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....mpugned order dated 20/02/2015 was pleased to reject the appeal. Being aggrieved, the appellant is before this Tribunal. 4. The learned Counsel for the appellant states that the courts below have committed an error of fact by recording that Rule 2(k) of CCR, 2004 upon amendment w.e.f. first April, 2011 shall not include cement, angles, channels, etc. used for construction of factory shed or layin....

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....ibunal in the case of M/s Mukund Ltd. Vs Commissioner of Central Excise reported at 2016 (333) ELT 479 (Tri-Mumbai) have held that under the admitted fact that the sheets in question (Corrugated Sheets and Aluminum Sheets) on which credit was availed, had been utilised for providing cover to the machinery and its moving parts, in order to protect them from dust particles etc. and to maintain tempe....