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M/s. Dhillon Kool Drinks & Beverages Ltd. Versus Commissioner of Central Excise Delhi III

2015 (10) TMI 867 - CESTAT NEW DELHI

Removal of inputs as such - Whether the appellant are required to pay duty on 115% of the value of cost of inputs cleared to the sister unit under the provision of Rule 57AB(b) read with Notification No. 27/2000 CE(NT) dated 31.3.2000 during the peri .....

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ld that appellant are not required to pay duty on 115% of the value of inputs cleared to their sister concern. Consequently, the demands are not sustainable. - Impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 2983 of 2 .....

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ER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein duty has been demanded by enhancing the assessable value of the inputs cleared to sister unit by the appellant. 2. The facts of the case are that the appellant is man .....

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2000, if the inputs are cleared as such, same will be treated as inputs were manufactured by the appellant and they are required to pay duty on 115% of the value of cost of inputs.In these set of facts, proceedings were initiated against the appellan .....

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ue of cost of inputs cleared to the sister unit under the provision of Rule 57AB(b) read with Notification No. 27/2000 CE(NT) dated 31.3.2000 during the period 1.4.2000 to 28.2.2001 or not. 5. The issue has been settled by Larger Bench of this Tribun .....

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n in this Circular supersede the earlier Circular dated 1-7-2002 .The revenue cannot argue against its own Circular, when the Board has stated that the provisions of the Rule 3(5) of the Cenvat Credit Rules, 2004 would apply in respect of the capital .....

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as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or capital go .....

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