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2015 (9) TMI 93 - CESTAT CHENNAI

2015 (9) TMI 93 - CESTAT CHENNAI - TMI - Demand of CENVAT credit - credit on plastic crates - plastic crates where the appellant has used both in dutiable and in exempted goods - Held that:- The issue is already settled by virtue of retrospective amendment in the Finance Act, 2010. We also find from the letter dated 13.3.2015 issued by the Commissioner of Central Excise, Puducherry addressed to the appellant that the four show-cause notices which are the subject matter in the impugned order has .....

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mand due from the appellant. Accordingly, the impugned order is set aside - Decided in favour of assessee. - E/EH/40073/2015 & E/323/2008 - Final Order No. 40959 / 2015 - Dated:- 6-8-2015 - Shri R. Periasami, Technical Member and Shri P. K. Choudhary, Judicial Member, JJ. For the Petitioner : Shri V. Panchanathan, Advocate For the Respondent : Shri Paneerselvam, AC (AR) ORDER Per R. Periasami Revenue has filed this application for early hearing of the appeal on the ground that the appeal relates .....

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002. The appellants used plastic crates for bottles which are used for clearing both exempted and dutiable products. The adjudicating authority confirmed the demand under Rule 12 of the CENVAT Credit Rules read with Explanation II to Rule 6(3)(b) and also imposed penalty of ₹ 50,00,000/- under Rule 13 of the CENVAT Credit Rules, 2001/2002. 3. The appellant originally filed appeal before the Delhi Bench of this Tribunal. Subsequently, the appeal was transferred to Chennai Bench as the appel .....

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er was issued after filing the early hearing application. 6. Heard both sides and perused the records. 7. After hearing both sides, we find that the issue relates to demand of CENVAT credit on plastic crates where the appellant has used both in dutiable and in exempted goods. The issue is already settled by virtue of retrospective amendment in the Finance Act, 2010. We also find from the letter dated 13.3.2015 issued by the Commissioner of Central Excise, Puducherry addressed to the appellant th .....

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10 i.e. within a period of six months from the date on which the Finance Bill 2010 receives the assent of the President as stipulated under Section 70(2), 71(2) and 72(2) of the Finance Bill, 2010. In this case as M/s. PEPSICO India Holdings Pvt. Ltd. filed the applications on 4.10.2010, it is found that they filed the application within the stipulated time. Further, it is found that the issue was pending at CESTAT, Chennai on 8.5.2010. They had also submitted a certificate from Chartered Accoun .....

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