2024 (1) TMI 931

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..... to the cenvat credit to the service provider and not to the manufacturer, therefore, these judgments are not directly applicable in support of credit on cement and TMT bars used in construction of factory building. Cenvat credit to the manufacturer in respect of cement and TMT bars for making foundation for erection, installation of the machinery - HELD THAT:- There are judgments in favour of the assessee. However neither the show cause notice nor adjudication order has given bifurcation of the material used separately for making foundation and construction of building. The matter must go back to the Adjudicating Authority for ascertaining the amount of cenvat for the goods used in foundation and construction of building respectiv .....

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..... arh High Court. In the case of Mundra Ports Special Economic Zones Ltd 2015 (39) STR 726 (Guj.) also cenvat on the goods in question was allowed. 2.2 He submits that notwithstanding to the above, purchased goods becoming part of immovable property cannot be ground to deny cenvat credit. In this regard, he placed reliance on the following judgments:- Mahalaxmi Glass Works Ltd - 1999 (113) ELT 558 (T) United Phosphorous Ltd 2002 (150) ELT 650 (T) CCE vs. HEG Ltd - 2004 (177) ELT 605 (T) Bellary Steel Alloys Ltd 2005 (180) ELT 92 (T) 2.3 Without prejudice to the above submission, he further submitted that the entire demand is beyond normal period of limitation. The extended period is not invokable in the pre .....

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..... for making foundation for erection, installation of the machinery, there are judgments in favour of the assessee. However neither the show cause notice nor adjudication order has given bifurcation of the material used separately for making foundation and construction of building. Therefore, we are of the view that the matter must go back to the Adjudicating Authority for ascertaining the amount of cenvat for the goods used in foundation and construction of building respectively and only thereafter, the final decision can be taken considering various judgments cited by the appellant. All the issues are kept open. 5. Accordingly, the impugned order is set aside. Appeal is allowed by way of remand to the Adjudicating Authority. ( Pronoun .....

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