2019 (1) TMI 425

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...., Member (Judicial) Shri. H. Y. Raju, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : The appellant is engaged in the manufacture of Sugar falling under Chapter Sub-heading 1701 11 90 and Molasses falling under Chapter sub-heading 1703 10 00 respectively of the first Schedule to the Central Excise Tariff Act, 1985 and is a holder of Cen....

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.... come within the ambit of the definition of "capital goods" vide Rule 2(a) of the CENVAT Credit Rules (CCR), 2004 and also proposing to recover the Credit of Rs. 17,295/- on Welding Electrodes used for repairs and maintenance under Rule 14 of the CCR read with proviso to Sub-section 11A(1), along with applicable interest and penalty. After due process of law, the adjudicating authority vide impugn....

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....both Rule 2(a)(A) and Rule 2(k) of CCR, 2004. He therefore stated that the denial of Credit in respect of such structural items used in construction of plant and supporting structures was unjustified. He placed reliance on the following decisions to buttress his contentions : • M/s. Thiru Arooran Sugars Vs. CESTAT, Chennai - 2017 (355) E.L.T. 373 (Mad.); • Vandana Global ....

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....ennai; • M/s. The Andhra Sugars Ltd. Vs. C.C.T., Guntur -GST - 2018 (9) T.M.I. 736 - CESTAT Hyderabad. 5. Per contra, Ld. AR supported the findings of the adjudicating authority. 6. We have heard the rival contentions, perused the materials placed on record and have also gone through the various judgements referred to during the course of arguments. 7. On a careful considerat....