2020 (4) TMI 144

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....rishna Hatangadi, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Denial of Cenvat benefit in respect of Central Excise duty paid on the goods such as "HR Plates/MS Plates/ Cheq. Plates" etc., is the subject matter of present dispute. The authorities below have denied the Cenvat Credit taken by the appellant on those disputed goods on the grounds that the said goods w....

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....he disputed goods should be available to the appellant. 3. On the other hand, the Ld.AR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. The period in dispute is from 01.09.2011 to 31.08.2012. This Bench of the Tribunal, in the case of the appellant itself, on the similar set of facts, for the period 01.09.20....

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....rred that HR Plates were also used for operation and maintenance of machines for production as being used for various services but the same was not treated as input as those goods are filing under Chapter 72 and since are of smaller size, cannot be considered as capital goods to be used as machinery to be treated as inputs. This being the factual position and accepting the finding of the Commissio....

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....for repair and maintenance activities of the manufacturing unit are admissible CENVAT credits which were rightly availed by the appellant and the case laws submitted by the respondent-department, which were all based on finding of the Hon'ble Supreme Court in Saraswati Sugar Mills (supra) are not applicable in this case since those were used as fabricating structure for supporting machines, eq....