2017 (12) TMI 324

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..... ty/marketibility - Held that: - the issue of Cenvat credit on the items in question has been decided in favor of appellant-assessee, in the case of India Cement Ltd. Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] wherein the goods had been used as support structural of capital goods or for modification of plant and machinery - appeal allowed - decided in favor of appellant. - E/4077/20 .....

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..... use notice proposed to disallow the credit on the ground that these items had been used either for repair and maintenance of plant and machinery or modification of their existing plant and machinery. It was also alleged that the items are embedded to the earth and do not fulfill the conditions of movablility and marketability. It also proposed to invoke extended period of limitation. 3. The Ori .....

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..... ry. He further submits that during the relevant period the capacity of plant had been expanded and the impugned goods have been used as structural support for capital goods. Further, he relies on the precedent decision of this Tribunal in the case of M/s Dhampur Sugar Mills Ltd. Final Order No.70219-70221/2017 dated 22.02.2017 and also the Madras High Court Decision in the case of India Ceme .....

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