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2017 (3) TMI 7 - AT - Central ExciseCenvat credit - 100% EOU - Held that: - I am of the view that the impugned order is not sustainable in law because the Commissioner (A) firstly has travelled beyond the scope of show-cause notice because in the show-cause notice, the proposal was to deny CENVAT credit on Sl. No. 3 and 4 of the table, whereas the Commissioner (A) has held that appellants are not entitled to credit availed at Sl. No.1,5 and 6 of the said table which is not the issue raised in the show-cause notice. I also find that the Order-in-Original is liable to be upheld as the appeal filed by the department and the Order-in-Appeal have confirmed the findings of the Order-in-Original because in the impugned order, the Commissioner (A) has agreed that appellant is eligible for CVD and EC and SHE cess i.e. Sl. No. 3 & 4 in the table amounting to ₹ 3,01,788/- - Appeal allowed.
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