2022 (3) TMI 554

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....asija, Superintendent, Authorised Representative for the Respondent ORDER Rejection of CENVAT credit on the ground that items are not capital goods as supplier has described it as "steel furniture" and classified it under C.H. 94.03 in the invoice, is assailed in this appeal. 2. Factual backdrop of the case is that appellant had received certain invoices from the supplier which were of th....

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....ter CESTAT remanded the matter back to him vide order dated 15.09.2017 condoning delay of one day in preferring the appeal before the first appellant authority. Appellant is before this Bench assailing the said order. 3. During the course of argument learned Counsel for the appellant Shri Sunil Agrawal, with reference to judicial decisions reported in the case of Daya Sugar reported in 2015 (31....

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.... Per contra, learned Authorised Representative for the respondent-department Shri Sanjay Hasija, while supporting the reasoning and rationality of the order passed by the learned Commissioner (Appeals), placed Reliance in the case laws of Sarveswh Refractories (P) Ltd. 2007 (218) ELT 488 (SC), Newlight Hotels & resorts 2016 (44) STR 258 (Tri-Ahmd), Flextronics Technologies 2014 (314) ELT 664 (Tri-....

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....AT credit is dependent on the actual usage of goods and therefore CENVAT credit is admissible to the Appellant. In referring to a judicial decision of Mangala Ispat Jaipur Pvt. Ltd. Vs. Union of India reported in 2018 (15) GSTL 487 (Raj.), he also argued that judicial discipline in following the judicial precedent would ensure consistency of law and the facts of Sarveswh Refractories (P) Ltd. judg....