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M/s Padmavati Tubes Versus Commissioner of Central Excise, Customs (Adjudication)

2015 (7) TMI 263 - CESTAT AHMEDABAD

Rectification of mistake - SSI exemption under Notification No 7/97-CE dt 1.3.1997 - Admissibility of Modvat Credit - Held that:- It is observed from Para 2 of the order [2014 (11) TMI 75 - CESTAT AHMEDABAD] passed by this Bench that Advocate of the appellant during the course of hearing has raised the issue of admissibility of credit on raw materials and also eligibility of exemption under Notification No 7/97-CE dt 1.3.1997. The issue has not been deliberated by this Bench, therefore, there is .....

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d with respect to the duty paying documents and private/statuary records maintained by the appellant to the effect that such inputs are received in the factory premises and used This can only be done by the Adjudicating Authority for which the appellant has to produce cenvatable documents alongwith the records maintained by them. So far as eligibility under Notification no 7/97-CE dt 1.3.199 is concerned, it is observed that this issue has also not been raised by the appellant before the lower a .....

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received during the relevant period, admissibility of exemption under Notification No. 7/97-CE dt 1.3.1997 and thereafter allow the benefit of cum-duty price and 25% reduced penalty as per provisions contained in Central Excise Act 1994. - Decided in favour of assessee. - Application No. E/ROM/10208/2015, Appeal No. E/399/2008 - ORDER No. M/11017/2015 - Dated:- 25-6-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri P P Jadeja, Consultant For the Respondent : Shri Go .....

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y the Tribunal. 2. Shri PP Jadeja, Consultant, appearing on behalf of the appellant brought to the attention of the Bench last few lines of Para 2 of order dt 31.10.2014 to emphasise that eligibility of Cenvat Credit on raw materials and eligibility of exemption under Notification No 7/97-CE dt 1.3.1997 was specifically argued. That the other two issues of granting cum-duty benefit and option of 25% reduced penalty under Section 11AC of the Central Excise Act are other related legal issues requi .....

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detailed reasoning given in the order. He also relied upon the Supreme Court s judgement in the case of CCE Jaipur vs Dugar Tetenal India Ltd [2008(224)ELT.180(SC)] to argue that the benefit of cum-duty price cannot be allowed. 3. Heard both sides on ROM and perused the case records. It is observed from Para 2 of the order dtd 31.10.2014 passed by this Bench that Advocate of the appellant during the course of hearing has raised the issue of admissibility of credit on raw materials and also eligi .....

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lant is rectified by passing the observation in the subsequent paras. 4. So far as admissibility of cenvat credit on the raw materials used in the manufacture of finished goods, during the relevant period is concerned, the same is required to be examined with respect to the duty paying documents and private/statuary records maintained by the appellant to the effect that such inputs are received in the factory premises and used This can only be done by the Adjudicating Authority for which the app .....

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