2016 (9) TMI 35

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..... Jai Mahalaxmi Ispat (I) Pvt. Ltd., were issued notice seeking to disallow capital goods CENVAT Credit on HR Plates, MS Beams, Hot Rolled Plates, MS Billets used for constructing the chimney attached to the furnace. Notice was also issued for denial of capital goods credit on Asbestos Cement Sheets used for construction of roof of the factory. The credit has been denied by the lower authorities an .....

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..... isgarh at Bilaspur in the case of Union of India Vs. Associated Cement Company Ltd. - 2011 (267) ELT 55 (Chhatt.) wherein credit of steel plates and MS channels used in fabrication of chimney for Diesel Generating set was allowed. She also relied on the decision of the Tribunal in the case of Surya Roshni Ltd. - 2007 (219) ELT 914 (Tri-Del), wherein credit of plain plates of steel used in fabricat .....

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..... d that the Hon'ble High Court of Chhattisgarh in the case of ACC Ltd. (supra) has allowed the credit of steel material used in the fabrication of chimney for Diesel Generating set. Following the same, I find that the credit of steel material used for fabrication/construction of chimney is admissible as CENVAT Credit. 4.1  In so far as CENVAT Credit of Asbestos sheet used for the roof is .....

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