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Commissioner of Central Excise, Hyderabad-I Versus Hetero Labs Ltd.

2015 (10) TMI 710 - ANDHRA PRADESH HIGH COURT

CENVAT Credit - Whether credit of duty is admissible to the inputs in the present case in terms of erstwhile Rule 57C & 57CC, used in exempted goods when the inputs (IC engine below 1800 cc) are not common with those used in the dutiable products, wh .....

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d and involved in these appeals are squarely covered by the judgment of the High Court of Punjab and Haryana in Escort Limited case (2004 (8) TMI 216 - CESTAT, NEW DELHI). She did not make any attempt to either distinguish the judgment of the High Co .....

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and the matter is now pending there for adjudication. - Petition disposed of. - CEA Nos. 11, 31, 33, 35, 40, 84, 85, 90 of 2006; 53 of 2007; 136 of 2010 and 196 of 2011 - Dated:- 17-3-2015 - Sri Dilip B. Bhosale and Sri A. Ramalingeswara Rao, JJ. Fo .....

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ise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (for short, CESTAT ). The appeals filed by the respondents herein against the orders in original passed by the Commissioner of Customs and Central Excise were allowed by the CESTA .....

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) ELT 274. The question that was considered was whether the respondents can avail modvat credit when they have already paid 8% of the price in terms of Rule 57 CC (1) of the Central Excise Rules, 1944 on the exempted final product. In the present app .....

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gh Court of Punjab and Haryana framed the following question of law for its determination: Whether credit of duty is admissible to the inputs in the present case in terms of erstwhile Rule 57C & 57CC, used in exempted goods when the inputs (IC en .....

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ately answered in favour of the assessee. In other words, the High Court of Punjab and Haryana confirmed the order passed by the CESTAT. Learned counsel for the appellant does not dispute and fairly states that the substantial questions of law raised .....

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persuade us to take a view other than the one taken by that High Court. She only submits that the judgment of the High Court of Punjab and Haryana is carried by the Department to the Supreme Court in SLP No.556 of 2011 and the matter is now pending t .....

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