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Emerson Network Power (I) P. Ltd. Versus Commissioner of Central Excise, Mumbai-III

2015 (10) TMI 886 - CESTAT MUMBAI

CENVAT Credit - reversal of credit for removal of inputs as such for warranty replacement - Revenue is claiming that the value should be taken as 115% or the price at which such warranty replacement parts have been sold by them from their warehouses .....

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in [2014 (12) TMI 410 - CESTAT MUMBAI]. - In appellants own case this Tribunal has allowed the appeal - Respectfully following the same judgment decided in favour of assessee. - APPEAL No. E/2014/05-Mum - Dated:- 7-9-2015 - Mr. P.K. Jain, Member (Tec .....

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nufacture of UPS system. For the manufacture of UPS system, they are importing certain inputs and availing cenvat credit on the same. At times, some of the inputs are cleared to various depots, branch offices for purpose of warranty replacement. The .....

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by them from their warehouses. 2. Heard both sides. 3. We find that the present order-in-original has been passed by the original authority. In view of the order-in-original No. 24/KKS/2003-04 dated 25.3.2004 passed by the Commissioner of Central Exc .....

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n, the appeal may be allowed. 4. Learned AR, on the other hand, took us through the impugned order and submitted that in the order quoted by the appellant, the Boards circular No. 643/34/2002-CX dated 1.7.2002 has not been taken into account and in v .....

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1.7.2002 has been amended vide Circular No. 813/10/2005-CX dated 25.4.2005 as also Circular No.816/13/2005-CX dated 16.6.2005. We also note that exactly same issue has come up in appellants own case in the case reported in 2014 (310) ELT 796 (T). In .....

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lved in the present appeal. In that case, the goods though cleared on reversal of credit were actually resold by the sister concern and, therefore, a value was available for payment of duty. It was in that context, it was held the price of the goods .....

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