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Panel Board & Laminates Ltd. Versus Commissioner of Central Excise, Nagpur

Utilization of CENVAT credit suo moto - payment of disputed duty through PLA along with interest - Revenue was of the view that the appellants should have filed refund claim under Section 11B and should not have taken Cenvat Credit suo moto - Held that - reliance placed in the case of The Commissioner of Central Excise, Mumbai-III Versus M/s CEAT Ltd. 2013 (7) TMI 568 - BOMBAY HIGH COURT , where it was held that the debits were held to be of no consequence when the assessee was required to pay d....... + More



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