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2017 (10) TMI 1021 - AT - Central ExciseChange of opinion - Whether Show Cause Notice was rightly issued on the same set of facts and disclosures made to the revenue, for change of opinion, and whether the demand raised against the appellant is sustainable? Held that: - It is evident from the record that the appellant after fabricating the machinery had installed the same in their old units, at Sector 57, Noida and thereafter under proper permission which was granted after due verification by the Central Excise Authority, shifted the machinery to the new plant at Greater Noida without payment of duty as permissible under the scheme of the Act and the Rules - the finished products of both the units, the Unit, Sector 57, Noida & the new Unit at Udyog Vihar Industrial Area, Greater Noida are excisable. Thus, if any duty is paid by the Unit-I on removal of machinery, fabricated in their premises, the credit for the same is available to the new Unit under the same management. Appeal allowed - decided in favor of appellant.
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