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Commr. of Central Excise, Customs & Service Tax-BBSR-I Versus M/s. Prinik Steels (P) Ltd.

2015 (9) TMI 1202 - CESTAT KOLKATA

Wrongful availment of CENVAT Credit - Capital goods - Power of commissioner to remand back u/s 35A - Held that:- Commissioner (Appeals) after analyzing the facts brought on record, opined that in the interest of justice, the actual use of the dispute .....

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emanded to the adjudicating authority for necessary verification as to whether the disputed items have been used as structural steels or otherwise - Decided in favour of Revenue. - Excise Appeal No.684/2012 - ORDER NO : FO/A/75426/15 - Dated:- 17-7-2 .....

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012. 2. At the outset, the Ld. A.R. for the Revenue submitted that the assesse/respondent has wrongly availed CENVAT Credit on various items i.e. Angles, Channels, Beams etc. used in fabrication of structural items, hence not admissible to CENVAT Cre .....

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e Ld. Commissioner (Appeals) is not empowered to remand the appeal in view of the amended section of 35A of the Central Excise Act, 1944. 3. Ld. Advocate Shri Sharma for the Respondent submits that in view of the judgment of this Tribunal in the case .....

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