2024 (9) TMI 404

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....eal No. 45/2017, D. B. Central/excise Appeal No. 89/2017, D. B. Central/Excise Appeal No. 122/2017, D. B. Central/Excise Appeal No. 191/2018, D. B. Central/Excise Appeal No. 10/2019, D. B. Central/Excise Appeal No. 11/2019 - -<br>Central Excise<br>HON&#39;BLE MR. JUSTICE AVNEESH JHINGAN AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Appellant(s) : Mr. M.P. Devnath Mr. Daksh Pareek Mr. Arjun....

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....ructural Steel used for erection and fabrication of plant & machinery, claiming it to be capital goods or input. 4. The case set up is that the assessee is entitled to CENVAT Credit being covered under the definition of "Input" under Rule 2 (k) of the CENVAT Credit Rules, 2004 (for short 'the Rules of 2004'). The specific reliance is upon unamended Explanation 2 to Rule 2 (k) of the Rules of 20....

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....en by the Tribunal was reversed by Chhattisgarh High Court in the case of M/s. Vandana Global Ltd. Siltara Industrial Growth Centre Vs. Commissioner, Central Excise and Customs and Anr. and other connected matters in TAXC No.59/2011 vide decision dated 13.09.2017. The Special Leave Petition (Civil) Diary No.20723/2018 (Commissioner, Customs and Service Tax (CGST) Vs. M/s. Shri Nakoda Ispat Ltd.) f....

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....he plant and machinery embedded qualified either as 'Capital Good' or 'Input' was referred to a Larger Bench by the Tribunal. The Larger Bench in the case of M/s. Manglam Cement Limited Vs. CCE, Jaipur-I vide order dated 05.03.2018, after considering the decisions of the Supreme Court and amendment of the explanation, allowed the claim of the assessee after recording a factual finding that the use....