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C.C.E. & S.T. Raipur vs Rai Mata I Pvt. Ltd on 17 August, 2015 cites

Associated Cement Staff Union And The ... vs The Associated Cement Co. Ltd., Bombay, ... on 3 December, 1963

6. The Honble High Court in Union of India Vs. Associated Cement Co. Ltd. (supra) relying on the decision laid in Commissioner Vs. Rajasthan Spinning & Weaving Mills Ltd. 2010 (255) E.L.T. 481 (S.C.) has held in favour of the assessee. The facts being similar, the ratio laid in these judgments which is concluded in favour of the assessee is applicable to the instant case.
Supreme Court of India Cites 4 - Cited by 29 - Full Document

M/S.Vandana Global Limited vs Cce, Raipur on 2 September, 2014

5. Heard both sides. The onus whether the impugned items were inputs used for manufacture of final products is on the respondents/assessee. In the instant case Revenue has not adduced any evidence to show that these items were used in making of structures embedded in the earth for support of machinery or the building. So also there is no case that it was used for construction of factory shed, or laying foundation. The Technical Certificate shows the quantity of these items used for making of storage tank for raw material, conveyor system, kiln cooler & chimney, Transfer Chutes, Intermediate Bin and Storage Tank for products. These goods are covered under Chapter 84 of the CETA 1985. The respondents have established that the steel items were not used for laying foundation or for building supporting structures and therefore the facts of the instant case, in my view, is outside the purview of application of the principle laid in Vandana Global Case (supra).
Custom, Excise & Service Tax Tribunal Cites 0 - Cited by 81 - Full Document

Cce, Jaipur-Ii vs M/S.Rajasthan Spinning & Weaving Mills ... on 28 July, 2011

6. The Honble High Court in Union of India Vs. Associated Cement Co. Ltd. (supra) relying on the decision laid in Commissioner Vs. Rajasthan Spinning & Weaving Mills Ltd. 2010 (255) E.L.T. 481 (S.C.) has held in favour of the assessee. The facts being similar, the ratio laid in these judgments which is concluded in favour of the assessee is applicable to the instant case.
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 159 - Full Document
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